https://www.taxtmi.com/caselaws?id=445003 The ITAT Pune dismissed the assessee's appeal regarding undisclosed debit entries in impounded books related to property investments. The Tribunal found that the assessee failed to provide adequate evidence before the AO and CIT(A), only filing an affidavit before the Tribunal to delay proceedings. However, regarding agricultural income, the ITAT allowed the assessee's claim for entire agricultural income deduction, reversing the CIT(A)'s order. The Tribunal noted that lower authorities made additions on estimation basis without properly considering land holdings, crop yields, and government yield charts for crops including banana, cotton, and jowar. en-us Wed, 28 Jun 2023 00:00:00 +0530 Sat, 28 Oct 2023 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445003 The ITAT Pune dismissed the assessee's appeal regarding undisclosed debit entries in impounded books related to property investments. The Tribunal found that the assessee failed to provide adequate evidence before the AO and CIT(A), only filing an affidavit before the Tribunal to delay proceedings. However, regarding agricultural income, the ITAT allowed the assessee's claim for entire agricultural income deduction, reversing the CIT(A)'s order. The Tribunal noted that lower authorities made additions on estimation basis without properly considering land holdings, crop yields, and government yield charts for crops including banana, cotton, and jowar. Case-Laws Income Tax Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445003