Brajesh Agrawal v. Asst. DIT (2023) 201 ITD 135/ 225 TTJ 606 / [2024] 109 ITR 476 (SMC ) ( All) (Trib )

S. 143(1)(a) : Assessment – Intimation – Income from house property or income from business – Mistake of Auditor – Reported clause 16(d) of Form No. 3CD – Addition is not justified .[ S. 22,28(i) Form No 3CD ]

Held that if the income clearly falls outside the scope of business income, a mistake by the tax auditor in including such income in clause 16(d) of Form No. 3CD should not inherently result in an addition or adjustment to the business income. This is particularly pertinent when the assessee has already disclosed this income under the appropriate heads in the ITR.(AY. 2021 -22 )