Mistaken TAR Upload Costs Assessee – But ITAT Gives Fresh Chance to Prove Facts

Jyotiben Niranjan Jani Vs DCIT (ITAT Ahmedabad) Assessee, a senior citizen lady engaged only in share trading with no regular employees except a part-time accountant, filed ROI declaring ₹3,57,862. CPC processed the return u/s 143(1) & made an adjustment of ₹12,81,710 u/s 36(1)(va) based entirely on PF/ESI figures appearing in the originally uploaded Form 3CD, which mistakenly carried data belonging to another client of the CA due to a software error. Assessee filed rectification u/s 154, but CPC rejected it. Before CIT(A), Assessee produced a revised Form 3CD dated 13.07.2022 showing ...