https://www.taxtmi.com/caselaws?id=194493 The Appellate Tribunal ITAT Ahmedabad, in a judgment delivered by Shri P.K. Bansal, Accountant Member, on 24-07-2009, addressed issues of additions on agricultural produce sale proceeds and low household withdrawals for two assessees. The tribunal found that the Assessing Officer failed to prove the transactions as bogus and deleted the additions, directing the Assessing Officer to treat the receipts as part of agricultural income. The tribunal emphasized the importance of discharging the onus of proof before making such additions under the Income Tax Act. en-us Fri, 24 Jul 2009 00:00:00 +0530 Mon, 11 Sep 2017 12:19:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194493 The Appellate Tribunal ITAT Ahmedabad, in a judgment delivered by Shri P.K. Bansal, Accountant Member, on 24-07-2009, addressed issues of additions on agricultural produce sale proceeds and low household withdrawals for two assessees. The tribunal found that the Assessing Officer failed to prove the transactions as bogus and deleted the additions, directing the Assessing Officer to treat the receipts as part of agricultural income. The tribunal emphasized the importance of discharging the onus of proof before making such additions under the Income Tax Act. Case-Laws Income Tax Fri, 24 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194493