Disclosed Rental Income Can’t Be Taxed Under Section 69A: ITAT Hyderabad

Razia Begum Mohammad Vs ITO (ITAT Hyderabad) Disclosed Rental Receipts Can’t Be Taxed u/s 69A: Hyderabad ITAT Deletes Balance Addition The Hyderabad ‘SMC’ Bench of the ITAT, in Razia Begum Mohammad vs ITO (ITA No. 1645/Hyd/2025, AY 2017-18), deleted the residual addition of ₹91,090 u/s 69A, holding that the same represented rental income already disclosed in the return of income. During scrutiny assessment, the AO noticed cash deposits/credits aggregating to ₹5.91 lakh in the Assessee’s bank account during the demonetisation period (09.11.2016 to 31.12.2016) and treated the entire ...