https://www.taxtmi.com/caselaws?id=782484 ITAT Chandigarh allowed the assessee's appeal and deleted the addition made u/s 44AD. The Tribunal held that income originally included in the return due to the tax consultant's mistake, belonging to another person, could not be taxed in the assessee's hands. It noted that the assessee had subsequently offered a much higher correct income and paid due taxes, establishing bona fides. ITAT criticized the AO and CIT(A) for insisting on taxing an amount not belonging to the assessee and held the impugned addition unsustainable. en-us Tue, 04 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 13:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782484 ITAT Chandigarh allowed the assessee's appeal and deleted the addition made u/s 44AD. The Tribunal held that income originally included in the return due to the tax consultant's mistake, belonging to another person, could not be taxed in the assessee's hands. It noted that the assessee had subsequently offered a much higher correct income and paid due taxes, establishing bona fides. ITAT criticized the AO and CIT(A) for insisting on taxing an amount not belonging to the assessee and held the impugned addition unsustainable. Case-Laws Income Tax Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782484