Addition made merely on the basis of declaration made in ITR - ...
Taxpayer's Income Increased Due to Typo Error; Classified as Income from Other Sources Without Evidence.
September 29, 2022
Case Laws Income Tax AT
Addition made merely on the basis of declaration made in ITR - typographical error - there is neither any allegation that the amount has been received by the assessee or credited in her bank account nor any material has been brought on record in this regard. Merely because the assessee could not explain the balance amount as mention in her computation of income and return, the same was added to the total income of the assessee by stating the same as income from other sources. - AT
View Source