https://www.taxtmi.com/caselaws?id=62881 The Kerala High Court held that the Assessing Officer lacked jurisdiction to assess agricultural income when the assessee had no other income. The estimation of agricultural income and expenses was deemed arbitrary as it lacked evidential support. Treating part of the agricultural income as undisclosed sources income was unjustified without concrete evidence. Consequently, the AO's actions were beyond jurisdiction, and the additions made were deleted upon appeal. en-us Thu, 05 Sep 1991 00:00:00 +0530 Sat, 22 Jan 2011 13:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62881 The Kerala High Court held that the Assessing Officer lacked jurisdiction to assess agricultural income when the assessee had no other income. The estimation of agricultural income and expenses was deemed arbitrary as it lacked evidential support. Treating part of the agricultural income as undisclosed sources income was unjustified without concrete evidence. Consequently, the AO's actions were beyond jurisdiction, and the additions made were deleted upon appeal. Case-Laws Income Tax Thu, 05 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62881