No Surviving Addition After 154 Rectification – ITAT Delhi Allows Relief u/s 89

Krishana Shanwal Vs DCIT (ITAT Delhi) Assessee had filed return declaring income of Rs.52.49 lakh. The case was selected for limited scrutiny for issues relating to claim of relief u/s 89, mismatch between salary income in ITR & Form 26AS, and variation between ITR income & Annexure II of employer’s TDS return in Form 24Q. AO observed that Assessee had received salary arrears with interest of Rs.68.15 lakh but excluded interest portion while claiming relief u/s 89. The claim of relief of Rs.9.28 lakh was denied & addition was made treating the benefit as Nil. CIT(A) confirmed, ho...