https://www.taxtmi.com/caselaws?id=386656 The Tribunal found that in the absence of any incriminating material discovered during the search, the addition made by the Assessing Officer (A.O.) by treating agricultural income as income from other sources under Section 153A of the Income Tax Act was not sustainable. Relying on relevant case law, the Tribunal concluded that no addition could be made when there was no undisclosed income or excess claim of agricultural income found during the search. As a result, the Tribunal allowed the appeals of the assessee for the assessment years 2010-11 and 2011-12 by deleting the addition made by the A.O. en-us Mon, 30 Sep 2019 00:00:00 +0530 Fri, 04 Oct 2019 11:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386656 The Tribunal found that in the absence of any incriminating material discovered during the search, the addition made by the Assessing Officer (A.O.) by treating agricultural income as income from other sources under Section 153A of the Income Tax Act was not sustainable. Relying on relevant case law, the Tribunal concluded that no addition could be made when there was no undisclosed income or excess claim of agricultural income found during the search. As a result, the Tribunal allowed the appeals of the assessee for the assessment years 2010-11 and 2011-12 by deleting the addition made by the A.O. Case-Laws Income Tax Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386656