https://www.taxtmi.com/caselaws?id=24262 The High Court upheld the assessment of Rs. 28,000 as income from undisclosed sources for the assessment year 1978-79, as the assessee failed to provide satisfactory evidence of agricultural activities. Additionally, the Court affirmed the Income-tax Appellate Tribunal's decision that 50% of income from the sale of stored potatoes was exempt as income from agriculture. The Court found no legal questions raised by the Tribunal's findings, leading to the rejection of the application under section 256(2) of the Income-tax Act. en-us Mon, 27 Feb 1989 00:00:00 +0530 Mon, 18 Jan 2010 18:15:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24262 The High Court upheld the assessment of Rs. 28,000 as income from undisclosed sources for the assessment year 1978-79, as the assessee failed to provide satisfactory evidence of agricultural activities. Additionally, the Court affirmed the Income-tax Appellate Tribunal's decision that 50% of income from the sale of stored potatoes was exempt as income from agriculture. The Court found no legal questions raised by the Tribunal's findings, leading to the rejection of the application under section 256(2) of the Income-tax Act. Case-Laws Income Tax Mon, 27 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24262