https://www.taxtmi.com/caselaws?id=186332 The Tribunal allowed the assessee's full claim of &8377; 1,50,000 for marriage gifts, emphasizing the lack of incriminating material to justify the rejection by the Assessing Officer. Regarding agricultural income, the Tribunal held that disclosed income before the search date cannot be treated as undisclosed income without incriminating material, rejecting the Assessing Officer's reliance on a statement under section 132(4). The appeal was allowed on its merits, with the Tribunal refraining from addressing procedural objections and jurisdictional issues. en-us Fri, 29 Apr 2011 00:00:00 +0530 Wed, 14 Sep 2016 17:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186332 The Tribunal allowed the assessee's full claim of &8377; 1,50,000 for marriage gifts, emphasizing the lack of incriminating material to justify the rejection by the Assessing Officer. Regarding agricultural income, the Tribunal held that disclosed income before the search date cannot be treated as undisclosed income without incriminating material, rejecting the Assessing Officer's reliance on a statement under section 132(4). The appeal was allowed on its merits, with the Tribunal refraining from addressing procedural objections and jurisdictional issues. Case-Laws Income Tax Fri, 29 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186332