Sec. 115BBE couldn’t be applied through rectification if no sec. 69 additions were made during assessment

INCOME TAX: Where Assessing Officer did not invoke provisions of section 69 at first place while completing assessment under section 143(3), in such a case, provisions of section 115BBE which were contingent on satisfaction of requirements of section 69, could not be independently applied by invoking provisions of section 154

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