https://www.taxtmi.com/caselaws?id=177444 The Appellate Tribunal upheld the Commissioner's decision to delete the addition of Rs. 3,00,000, rejecting the Revenue's appeal. The Tribunal found that the reassessment proceedings under section 147 were not valid, as the assessee had provided sufficient evidence regarding agricultural income. The Tribunal dismissed both the Revenue's appeal and the assessee's Cross Objection, affirming the Commissioner's decision. en-us Fri, 16 Oct 2009 00:00:00 +0530 Sat, 09 Jan 2016 12:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177444 The Appellate Tribunal upheld the Commissioner's decision to delete the addition of Rs. 3,00,000, rejecting the Revenue's appeal. The Tribunal found that the reassessment proceedings under section 147 were not valid, as the assessee had provided sufficient evidence regarding agricultural income. The Tribunal dismissed both the Revenue's appeal and the assessee's Cross Objection, affirming the Commissioner's decision. Case-Laws Income Tax Fri, 16 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177444