https://www.taxtmi.com/caselaws?id=17151 The High Court upheld the assessing authority's decision to treat excess income declared as agricultural income by the Hindu undivided family as undisclosed sources. The Court emphasized the assessing authority's discretion to adjust income based on evidence provided by the assessee without the need for contradictory evidence from the Department. Relying on evidence like the Tahsildar's report, the Court rejected the contention that the Department had to produce evidence to contradict the assessee's estimates. The judgment favored the Revenue, affirming the additions made to the income and highlighting the importance of evidence in income assessments. en-us Tue, 23 Apr 1996 00:00:00 +0530 Tue, 15 Sep 2009 14:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17151 The High Court upheld the assessing authority's decision to treat excess income declared as agricultural income by the Hindu undivided family as undisclosed sources. The Court emphasized the assessing authority's discretion to adjust income based on evidence provided by the assessee without the need for contradictory evidence from the Department. Relying on evidence like the Tahsildar's report, the Court rejected the contention that the Department had to produce evidence to contradict the assessee's estimates. The judgment favored the Revenue, affirming the additions made to the income and highlighting the importance of evidence in income assessments. Case-Laws Income Tax Tue, 23 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17151