Undisclosed Rent Allegation Rejected for Lack of Proof During Relevant Year

Rajesh Kumar Mangla Vs DCIT (ITAT Delhi) The appeal before the Income Tax Appellate Tribunal, Delhi concerned an addition made on account of alleged undisclosed rental income for Assessment Year 2021–22. The assessee, an individual, had filed his return declaring total income of ₹33,02,320, which was later revised at the same amount. Following a search under section 132 in a related group, the Assessing Officer noted that the assessee had received rent of ₹1,72,000 per month from a tenant but had disclosed rental income only for certain months. The Assessing Officer therefore added renta...