https://www.taxtmi.com/caselaws?id=771953 ITAT Delhi held that AO erred in applying section 115BBE without first establishing the addition under any proper charging provision. The tribunal found that section 115BBE, being a special tax determination provision under Chapter XII of the Income Tax Act 1961, requires the income to first fall within specified charging sections. Since AO failed to identify the appropriate charging provision for the proposed Rs. 1 crore addition and CIT(A) merely reiterated AO's order without addressing this fundamental legal infirmity, the entire addition was deleted. The assessee's appeal was allowed. en-us Fri, 30 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 10:13:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771953 ITAT Delhi held that AO erred in applying section 115BBE without first establishing the addition under any proper charging provision. The tribunal found that section 115BBE, being a special tax determination provision under Chapter XII of the Income Tax Act 1961, requires the income to first fall within specified charging sections. Since AO failed to identify the appropriate charging provision for the proposed Rs. 1 crore addition and CIT(A) merely reiterated AO's order without addressing this fundamental legal infirmity, the entire addition was deleted. The assessee's appeal was allowed. Case-Laws Income Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771953