https://www.taxtmi.com/caselaws?id=236929 The Tribunal set aside the Commissioner of Income-tax (Appeals)'s decision and directed the Assessing Officer to accept the return as filed by the assessee. The Tribunal found that the Assessing Officer erred in converting agricultural income to business income without proper justification, violating principles of natural justice and consistency in previous assessments. The Tribunal emphasized that the Assessing Officer should not have segregated income without rejecting the books of account or providing adequate reasoning. The appeal was allowed in favor of the assessee. en-us Tue, 14 Aug 2012 00:00:00 +0530 Fri, 13 Sep 2013 06:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236929 The Tribunal set aside the Commissioner of Income-tax (Appeals)'s decision and directed the Assessing Officer to accept the return as filed by the assessee. The Tribunal found that the Assessing Officer erred in converting agricultural income to business income without proper justification, violating principles of natural justice and consistency in previous assessments. The Tribunal emphasized that the Assessing Officer should not have segregated income without rejecting the books of account or providing adequate reasoning. The appeal was allowed in favor of the assessee. Case-Laws Income Tax Tue, 14 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236929