https://www.taxtmi.com/caselaws?id=403543 The court upheld the decision to dismiss the appeal, finding that the Assessing Officer's assessments were based on evidence and not erroneous. The appellant's arguments against the existence of a Hindu Undivided Family (HUF), treatment of agricultural income, applicability of Section 68, delay in filing the appeal, and assessment of income from agricultural produce were all rejected by the court, which deemed the findings as factual and not perverse. en-us Fri, 22 Jan 2021 00:00:00 +0530 Wed, 24 Mar 2021 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403543 The court upheld the decision to dismiss the appeal, finding that the Assessing Officer's assessments were based on evidence and not erroneous. The appellant's arguments against the existence of a Hindu Undivided Family (HUF), treatment of agricultural income, applicability of Section 68, delay in filing the appeal, and assessment of income from agricultural produce were all rejected by the court, which deemed the findings as factual and not perverse. Case-Laws Income Tax Fri, 22 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403543