https://www.taxtmi.com/caselaws?id=373246 The Court upheld the Tribunal's decision to confirm the estimation of agricultural income at 25% of the total declared by the assessee. The Court found that the assessee failed to produce relevant documents before the Assessing Officer and could not fault the Officer for non-consideration of the material. Due to the conduct of the assessee and the futility of reconsidering the material, the Court dismissed the appeal, ruling in favor of the revenue regarding the estimation of agricultural income and the levy of interest under Sections 234 A, 234 B, and 234 C of the Act. en-us Tue, 18 Dec 2018 00:00:00 +0530 Wed, 09 Jan 2019 08:24:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373246 The Court upheld the Tribunal's decision to confirm the estimation of agricultural income at 25% of the total declared by the assessee. The Court found that the assessee failed to produce relevant documents before the Assessing Officer and could not fault the Officer for non-consideration of the material. Due to the conduct of the assessee and the futility of reconsidering the material, the Court dismissed the appeal, ruling in favor of the revenue regarding the estimation of agricultural income and the levy of interest under Sections 234 A, 234 B, and 234 C of the Act. Case-Laws Income Tax Tue, 18 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373246