Asset final value in ITR 3

This discussion addresses whether a mobile phone purchased after the financial year-end can be shown as an asset in an individual's ITR 3 filing for 2019-20. The consensus is that such an expense is considered personal and falls under cut-off procedures, meaning it cannot be directly shown as an asset in the ITR. While a CA could potentially include it in a Balance Sheet, it doesn't serve the purpose of ITR filing.