https://www.taxtmi.com/caselaws?id=365660 The Tribunal partly allowed the assessee's appeals for the assessment years 2002-03 to 2005-06. The Tribunal ruled in favor of the assessee on various grounds, particularly those related to additions made without incriminating material in non-abated assessments. The Tribunal directed the deletion of additions such as income from house property and agricultural income, which were deemed unsustainable due to the lack of seized material. Additionally, disallowances under Section 40A(3) were overturned, and the treatment of gain on the sale of agricultural land as business income was rejected. en-us Fri, 03 Aug 2018 00:00:00 +0530 Tue, 21 Aug 2018 08:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365660 The Tribunal partly allowed the assessee's appeals for the assessment years 2002-03 to 2005-06. The Tribunal ruled in favor of the assessee on various grounds, particularly those related to additions made without incriminating material in non-abated assessments. The Tribunal directed the deletion of additions such as income from house property and agricultural income, which were deemed unsustainable due to the lack of seized material. Additionally, disallowances under Section 40A(3) were overturned, and the treatment of gain on the sale of agricultural land as business income was rejected. Case-Laws Income Tax Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365660