ITAT Delhi Deletes Section 69A Addition as Excess Agricultural Income Was Declared by Mistake

Chander Pal Vs ITO (ITAT Delhi) In Chander Pal Vs ITO, the ITAT Delhi allowed the appeal of the assessee and directed deletion of an addition of Rs.15,50,000/- made under Section 69A of the Income Tax Act for Assessment Year 2017-18. The assessee, an agriculturist, had filed a return of income declaring agricultural income of Rs.20,50,000/-. Before the Tribunal, the assessee contended that due to an inadvertent mistake, agricultural income was wrongly declared at Rs.20,50,000/- instead of Rs.10,50,000/-. To support this contention, the assessee filed an affidavit of Shri Manish Kumar, who had ...