Clerk’s Typo Led to ₹38 Lakh Fake Agri Income – ITAT Pune Sends Case Back for Fresh Verification

Sachin Bhagwanrao Joshi Vs ITO (ITAT Pune)

Assessee, running a public service centre, filed return u/s 44AD showing income of ₹2.99 lakh but inadvertently included ₹38.26 lakh as agricultural income. On scrutiny, AO held that Assessee neither owned agricultural land nor had any such income, & added the entire amount as “income from other sources.” CIT(A)/NFAC upheld the addition.

Before ITAT, Assessee submitted that the entry of agricultural income was a clerical mistake by the tax consultant’s staff & filed affidavits-one from himself &

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