https://www.taxtmi.com/caselaws?id=422893 The Tribunal found in favor of the appellant in the case challenging the assessment order under section 143(3) of the Act. The Tribunal directed the Assessing Officer (AO) to delete the addition of alleged excess agricultural income and expenses as it was deemed speculative without concrete evidence, and the AO did not adequately verify the agricultural income claimed by the assessee. Additionally, the Tribunal ordered the deletion of the enhancement of assessed income under section 251(1)(a) of the Act, stating that it was unwarranted. Despite the appellant's absence during the hearing, the Tribunal ruled in favor of the appellant and allowed the appeal. en-us Tue, 17 May 2022 00:00:00 +0530 Wed, 25 May 2022 09:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422893 The Tribunal found in favor of the appellant in the case challenging the assessment order under section 143(3) of the Act. The Tribunal directed the Assessing Officer (AO) to delete the addition of alleged excess agricultural income and expenses as it was deemed speculative without concrete evidence, and the AO did not adequately verify the agricultural income claimed by the assessee. Additionally, the Tribunal ordered the deletion of the enhancement of assessed income under section 251(1)(a) of the Act, stating that it was unwarranted. Despite the appellant's absence during the hearing, the Tribunal ruled in favor of the appellant and allowed the appeal. Case-Laws Income Tax Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422893