https://www.taxtmi.com/caselaws?id=244386 Additional evidence was admitted under Rule 46A because the assessee had not been given adequate opportunity before the Assessing Officer, the documents were relevant, and their genuineness was not disputed in remand. Additions in a completed assessment under section 153A treating declared agricultural income as undisclosed income were deleted because they were made without any incriminating material found in search. The appellate findings accepted supporting land and cultivation evidence, and the absence of seized material meant the additions could not be sustained. The Revenue's challenges therefore failed on both the evidentiary and substantive issues. en-us Thu, 30 Jan 2014 00:00:00 +0530 Tue, 25 Feb 2014 06:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244386 Additional evidence was admitted under Rule 46A because the assessee had not been given adequate opportunity before the Assessing Officer, the documents were relevant, and their genuineness was not disputed in remand. Additions in a completed assessment under section 153A treating declared agricultural income as undisclosed income were deleted because they were made without any incriminating material found in search. The appellate findings accepted supporting land and cultivation evidence, and the absence of seized material meant the additions could not be sustained. The Revenue's challenges therefore failed on both the evidentiary and substantive issues. Case-Laws Income Tax Thu, 30 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244386