TMI BlogRectification u/s 154 - Rate of tax u/s 115BBE on undisclosed investment - AO has not invoked the...Rectification u/s 154 - Rate of tax u/s 115BBE on undisclosed investment - AO has not invoked the provisions of section 69 at first place while passing the assessment order u/s 143(3), therefore, the provisions of section 115BBE which are contingent on satisfaction of requirements of section 69 cannot be independently applied by invoking the provisions of section 154 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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