Assessee claimed deduction under section 80U for permanent physical disability. However, disability of assessee as per certificate issued by medical authority was 55 per cent only.  Assessing Officer held that assessee had incorrectly claimed disability deduction under section 80U and therefore, denied excess claim of deduction. Assessing Officer added this amount back to income of assessee under section 69A  and   computed tax  at a higher rate as prescribed under section 115BBE. CIT(A) affirmed the order of the Assessing Officer. On appeal the Tribunal held that when the  AO has not invoked provisions of sections 68 to 69, tax cannot be imposed under a deeming provisions of section 115BBE.  Since Assessing Officer made disallowance of deduction claimed under section 80U (permanent disability) without discussing as to how case of assessee was covered by provisions of section 68 or 69, computation of tax liability under section 155BBE is  bad in law.  Tribunal also held that provisions of section 69A cannot be invoked in respect of disallowance made under section 80G and without a specific finding that assessee was in possession of any unexplained money, bullion, jewellery or other valuable article in his possession, Assessing Officer could not compute tax liability under section 115BBE with respect to disallowance for incorrect claim under section 80G  of the Act. (AY. 2017-18)