Tribunal held that amended provisions of section 115BBE are prospective in nature and not applicable for assessment year 2017-18 and directed the Assessing Officer to tax the remaining addition at the normal rate of tax and applicable surcharges, if any, under section 115BBE. Revenue filed a miscellaneous application against the order of the Tribunal. The miscellaneous application was rejected. (AY. 2017-18)
DCIT v. Sanjaybhai Mansukhbhai Patel. (2025) 213 ITD 470 (Surat) (Trib.)
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Tribunal held that amended provisions of section 115BBE are prospective in nature and not applicable for assessment year 2017-18-Miscellaneous application filed by revenue for rectification of said order of Tribunal was dismissed. [S. 68 to 69D, 115 BBE]
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