ITAT Chandigarh Slams ‘Misuse of Authority’, Deletes Wrong Income Addition by Tax Consultant

Vishal Kumar Vs ITO (ITAT Chandigarh) ITAT Chandigarh Condemns “Misuse of Authority” — Deletes Wrong Addition Made for Income Erroneously Declared by Tax Consultant Assessee appealed against the order of CIT(A), NFAC, Delhi confirming addition of ₹2,55,016/- made by AO as business income u/s 44AD. The appeal was delayed by 215 days, which Tribunal condoned after considering the explanation given in the affidavit. The facts revealed that Assessee originally filed a return declaring income of ₹2,75,320/-, which included ₹2,55,016/- declared as business income u/s 44AD. Subsequently, ...