ITAT Holds Merely Filing ITR-4 Instead of ITR-3 Cannot Turn Disclosed Income into Undisclosed Income:
ITAT deletes Rs 26.69 lakh addition, holding that an incorrect ITR form and Form 26AS mismatch cannot justify taxing income already disclosed by the taxpayer.
ITAT Says Wrong ITR Form Cannot Lead to Double Taxation
Saloni Kumari
Sep 4, 2026
Premium
ITAT Holds Merely Filing ITR-4 Instead of ITR-3 Cannot Turn Disclosed Income into Undisclosed Income
ITAT deletes Rs 26.69 lakh addition, holding that an incorrect ITR form and Form 26AS mismatch cannot justify taxing income already disclosed by the taxpayer.
Also Read
High Court Holds No Further Assessment Proceedings Warranted After Earlier Appeal DismissalITAT Deletes Rs 10 Lakh Penalty for Non-Disclosure of Foreign Investment in Schedule FAITAT Remands Rs 1.30 Crore Unexplained Money Addition and Penalty for Fresh HearingITAT Deletes Section 43 Penalty for Non-Disclosure of Foreign Assets in Schedule FA
About Author
Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
StudyCafe
Delhi, Delhi, India
2961My Recent Articles
- GSTAT Sets Aside Ex Parte GST Appeal Order After First Appellate Authority Ignores Taxpayer’s Arguments
- GSTAT Sets Aside Non-Speaking GST Appellate Order, Remands Case Over Failure to Meet 80% Registered Procurement Requirement
- Sakshi Chandak Secures AIR 1 in CA Intermediate September 2026 Exam with 83.67% After Studying Up to 16 Hours a Day
- MCA Releases List of Companies Struck Off Under Section 248(2) for September 2026 at mca.gov.in
- ITAT Deletes Section 43 Penalty for Non-Disclosure of Foreign Assets in Schedule FA
Up Next
Loading suggestions…
Recent Posts
All Posts
Tags
Recent Posts
All Posts