https://www.taxtmi.com/caselaws?id=311972 Kerala HC upheld assessment under Section 153A r.w. 153C based on documents seized during search operations. Court rejected assessee's objections to the inquiry, agreeing with CIT (Appeals) and Tribunal that seized documents established clear connection with assessee. Court also dismissed agricultural income claims, finding insufficient evidence to support such classification and treating income as income from other sources. All questions decided in favor of Revenue against assessee. en-us Fri, 11 Mar 2022 00:00:00 +0530 Wed, 24 Jan 2024 19:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311972 Kerala HC upheld assessment under Section 153A r.w. 153C based on documents seized during search operations. Court rejected assessee's objections to the inquiry, agreeing with CIT (Appeals) and Tribunal that seized documents established clear connection with assessee. Court also dismissed agricultural income claims, finding insufficient evidence to support such classification and treating income as income from other sources. All questions decided in favor of Revenue against assessee. Case-Laws Income Tax Fri, 11 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311972