https://www.taxtmi.com/caselaws?id=370838 The High Court allowed the appeal, quashed the impugned order, and remanded the matter for reconsideration. The Court found the treatment of agriculture income as an undisclosed source was unjustified, lacking proper consideration of explanations provided. The order under Section 153-A was set aside due to insufficient incremental material supporting the additions made. Penalization for rectifying errors and enhancing agriculture income under Section 153-A was deemed unjust, leading to a fresh consideration by the Tribunal. en-us Tue, 30 Oct 2018 00:00:00 +0530 Fri, 05 Aug 2022 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370838 The High Court allowed the appeal, quashed the impugned order, and remanded the matter for reconsideration. The Court found the treatment of agriculture income as an undisclosed source was unjustified, lacking proper consideration of explanations provided. The order under Section 153-A was set aside due to insufficient incremental material supporting the additions made. Penalization for rectifying errors and enhancing agriculture income under Section 153-A was deemed unjust, leading to a fresh consideration by the Tribunal. Case-Laws Income Tax Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370838