https://www.taxtmi.com/caselaws?id=443052 The ITAT directed the deletion of the addition of Rs. 5 lakhs for unexplained cash deposit in the savings account, as it was made on an estimated basis without rejecting the books of accounts. The reopening of assessment under Section 147 was not addressed by the ITAT. The ITAT accepted the condonation of the 18-day delay in filing the appeal due to the appellant's circumstances. Regarding the assessment of agricultural income, the ITAT found the Ld. CIT(A) erred in sustaining the addition without a specific basis, leading to the deletion of the said addition. en-us Wed, 23 Aug 2023 00:00:00 +0530 Thu, 14 Sep 2023 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443052 The ITAT directed the deletion of the addition of Rs. 5 lakhs for unexplained cash deposit in the savings account, as it was made on an estimated basis without rejecting the books of accounts. The reopening of assessment under Section 147 was not addressed by the ITAT. The ITAT accepted the condonation of the 18-day delay in filing the appeal due to the appellant's circumstances. Regarding the assessment of agricultural income, the ITAT found the Ld. CIT(A) erred in sustaining the addition without a specific basis, leading to the deletion of the said addition. Case-Laws Income Tax Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443052