https://www.taxtmi.com/caselaws?id=344763 The appeal against the addition of income from undisclosed sources instead of agricultural income was dismissed. The Assessing Officer's estimation of agricultural income and treatment of the balance as undisclosed income was upheld by the CIT(A) due to discrepancies in expenses, document authenticity, and lack of proof of agricultural income. Additional evidence presented during appellate proceedings did not change the original findings. The Tribunal remitted the case back to the Assessing Officer to consider crucial Khasra Girdawaries as evidence of agricultural cultivation, emphasizing the importance of such documentation for a lawful decision. The appeal was allowed for statistical purposes pending a fresh assessment. en-us Tue, 28 Feb 2017 00:00:00 +0530 Fri, 05 Aug 2022 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344763 The appeal against the addition of income from undisclosed sources instead of agricultural income was dismissed. The Assessing Officer's estimation of agricultural income and treatment of the balance as undisclosed income was upheld by the CIT(A) due to discrepancies in expenses, document authenticity, and lack of proof of agricultural income. Additional evidence presented during appellate proceedings did not change the original findings. The Tribunal remitted the case back to the Assessing Officer to consider crucial Khasra Girdawaries as evidence of agricultural cultivation, emphasizing the importance of such documentation for a lawful decision. The appeal was allowed for statistical purposes pending a fresh assessment. Case-Laws Income Tax Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344763