The Tribunal held that the assessee’s returned income was also accepted in the AY.2012-13. The authorities had no reason to disbelieve the assessee’s claim of having earned tuition income in this AY as well for the reason of rule of consistency. Therefore, the authorities had no justifiable reason to make the additions. (AY. 2011-12, 2013-14)
Sarabjit Kaur (Smt.) v. ITO (2022) 96 ITR 440 (Chd.)(Trib.)
S. 69A : Unexplained money-Cash deposits-Information received from Enforcement Directorate of cash deposits in bank accounts-Rule of consistency-Addition was deleted. [S. 69]