Wrongly Filed Updated Return Due to Consultant’s Error Cannot Justify Extra Tax

Nararshabh Sharma Vs Assessing Officer (ITAT Pune)

ITAT Pune: Wrongly Filed Return Due to Consultant’s Error – Matter Restored for Correct Assessment – Tribunal Applies Article 265 – No Tax Without Authority of Law

Background

• Assessee, engaged in advertising & service contracts, handed documents to consultant for filing ITR.
• Consultant filed updated return u/s 139(8A) on 07.09.2023, declaring income of ₹31.66 lakh and claiming TDS ₹7.23 lakh.
• As per Form 26AS, actual TDS available was only ₹23,830.

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