Taxpayer's Land Leveling Expense Claim Denied Due to Improper Filing Form; Decision Upheld by Authorities.

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....Disallowance of land leveling expenses - the assessee filed his Return of Income in Form No. 2 which is meant for individuals & HUF, NOT having income from Business or Profession. Thus, the assessee was not in clear mind to file the prescribed form and also claimed allowable expenditure, within the provisions of law. Thus, the lower authorities' finding of disallowance does not require any interference. - additions confirmed - AT....