https://www.taxtmi.com/caselaws?id=294381 The IT Department filed an appeal under Section 260A of the IT Act against the Tribunal's order regarding the assessment of agricultural income. The case involved interpreting agricultural income, considering documents not on record, distinguishing income of partners from the firm, the validity of remand orders, and correcting ownership details of agricultural land. The High Court emphasized the necessity of conducting an enquiry to determine the rightful recipient of agricultural income and directed the assessing authority to proceed with an enquiry as per the CIT's order. en-us Thu, 06 Jul 2006 00:00:00 +0530 Fri, 09 Apr 2021 16:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294381 The IT Department filed an appeal under Section 260A of the IT Act against the Tribunal's order regarding the assessment of agricultural income. The case involved interpreting agricultural income, considering documents not on record, distinguishing income of partners from the firm, the validity of remand orders, and correcting ownership details of agricultural land. The High Court emphasized the necessity of conducting an enquiry to determine the rightful recipient of agricultural income and directed the assessing authority to proceed with an enquiry as per the CIT's order. Case-Laws Income Tax Thu, 06 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294381