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
ITAT Condones 100-Day Delay in Section 80G(5) Appeal, Gives Charitable Trust Fresh Opportunity to Establish Eligibility for ApprovalITAT Deletes Sections 69A and 68 Additions, Holds Cash Deposits from Regular Business Sales Cannot Be Added Without EvidenceITAT Rejects Revenue Challenge, Upholds Relief to Charitable Trust After Form 10B Delay Was Condoned Under Section 119(2)(b)ITAT Gives Charitable Trust Another Chance for Section 80G(5) Approval, Sets Aside Rejection Order
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
2694My Recent Articles
- ITAT Deletes Sections 69A and 68 Additions, Holds Cash Deposits from Regular Business Sales Cannot Be Added Without EvidencePremium
- FM allows Inventory-Based E-Commerce for Indian Goods Exports [Read Notification]Premium
- Calcutta High Court Grants Interim Relief in Challenge to Retrospective GST Limitation Extension, Orders Defreezing of Bank AccountPremium
- WDV Mismatch in ITR: ITAT Remands Rs 75.07 Lakh Depreciation Disallowance Dispute to AO for Fresh AssessmentPremium
- ITAT Grants One More Opportunity in Rs 3.35 Crore Unexplained Money Case After CIT(A) and AO Both Decide Ex PartePremium
Up Next
Loading suggestions…
Recent Posts
All Posts
Tags
Recent Posts
All Posts