https://www.taxtmi.com/caselaws?id=120738 Persistent non-compliance with notices and an assessee's uncorroborated claim of a later reply supported continuation of a best judgment assessment under section 144. A creditor's confirmation produced in appellate proceedings, coupled with reconciliation explaining the balance difference as goods returned, justified deletion of the unexplained cash credit addition under section 68. Nursery and cultivation receipts were treated as agricultural income where records such as Khasra Girdawari, books, vouchers, and sale-purchase material showed cultivation on agricultural land, and prior-year acceptance supported consistency. The overall result was partial relief: the best judgment assessment stood, but the cash credit and agricultural income additions were deleted. en-us Thu, 20 Dec 2007 00:00:00 +0530 Wed, 24 Jan 2024 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120738 Persistent non-compliance with notices and an assessee's uncorroborated claim of a later reply supported continuation of a best judgment assessment under section 144. A creditor's confirmation produced in appellate proceedings, coupled with reconciliation explaining the balance difference as goods returned, justified deletion of the unexplained cash credit addition under section 68. Nursery and cultivation receipts were treated as agricultural income where records such as Khasra Girdawari, books, vouchers, and sale-purchase material showed cultivation on agricultural land, and prior-year acceptance supported consistency. The overall result was partial relief: the best judgment assessment stood, but the cash credit and agricultural income additions were deleted. Case-Laws Income Tax Thu, 20 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120738