https://www.taxtmi.com/caselaws?id=238319 The Tribunal allowed the appeals concerning the treatment of agricultural income, emphasizing the necessity of seized material for assessments and the burden of proof on the assessee. It remitted the issues back for reassessment, highlighting the importance of due process in tax appeals. The Tribunal also directed reconsideration of other grounds after finding the admitted tax had been paid, contrary to the CIT(A)'s dismissal. The judgment underscored the significance of evidence and fairness in tax assessments, based on legal principles and precedents. en-us Thu, 10 Oct 2013 00:00:00 +0530 Mon, 21 Oct 2013 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238319 The Tribunal allowed the appeals concerning the treatment of agricultural income, emphasizing the necessity of seized material for assessments and the burden of proof on the assessee. It remitted the issues back for reassessment, highlighting the importance of due process in tax appeals. The Tribunal also directed reconsideration of other grounds after finding the admitted tax had been paid, contrary to the CIT(A)'s dismissal. The judgment underscored the significance of evidence and fairness in tax assessments, based on legal principles and precedents. Case-Laws Income Tax Thu, 10 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238319