https://www.taxtmi.com/highlights?id=71589 Reopening of assessment - Source of cash deposit - determination of total amount of consideration out of the sale of agriculture land - It is a case of cash deposit. Therefore, the burden was on the assessee to prove that the consideration for sale was much more amount and not what was recited in the sale deed. - Appeal of the assessee dismissed - HC en-us Tue, 22 Aug 2023 18:56:40 +0530 Tue, 22 Aug 2023 18:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71589 Reopening of assessment - Source of cash deposit - determination of total amount of consideration out of the sale of agriculture land - It is a case of cash deposit. Therefore, the burden was on the assessee to prove that the consideration for sale was much more amount and not what was recited in the sale deed. - Appeal of the assessee dismissed - HC Highlights Income Tax Tue, 22 Aug 2023 18:56:40 +0530 https://www.taxtmi.com/highlights?id=71589