https://www.taxtmi.com/caselaws?id=373428 The Tribunal upheld the Commissioner of Income-tax (Appeals) [CIT(A)]'s decisions to delete additions made by the Assessing Officer (AO) regarding agricultural income and under Section 68 of the Income-tax Act, 1961. The Tribunal emphasized the importance of consistency in tax assessments and the necessity of substantial evidence to support any additions under Section 68. The Tribunal found no illegality or irregularity in the CIT(A)'s orders and dismissed both the revenue's appeals and the assessee's cross-objections. en-us Thu, 10 Jan 2019 00:00:00 +0530 Sat, 12 Jan 2019 07:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373428 The Tribunal upheld the Commissioner of Income-tax (Appeals) [CIT(A)]'s decisions to delete additions made by the Assessing Officer (AO) regarding agricultural income and under Section 68 of the Income-tax Act, 1961. The Tribunal emphasized the importance of consistency in tax assessments and the necessity of substantial evidence to support any additions under Section 68. The Tribunal found no illegality or irregularity in the CIT(A)'s orders and dismissed both the revenue's appeals and the assessee's cross-objections. Case-Laws Income Tax Thu, 10 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373428