Held that the assessee has disclosed certain income under the Income Declaration scheme 2016 and paid the tax as per the Scheme he is entitle to benefit of telescoping of the income declared under IDS against the additions under sections 68, 69, and 69A made by the Assessing Officer. Matter remanded to the Assessing Officer. (AY. 2015-16)
Sai Prasad Baruah v. ACIT(2023) 223 TTJ 897 (Gauhati)(Trib)
S. 68 : Cash credits-Income from undisclosed source-Income declared under IDS, 2016-Telescoping-Matter remanded to the Assessing Officer. [S. 69, 69A]