https://www.taxtmi.com/caselaws?id=757029 Agricultural receipts were treated as income from other sources, but the dispute was not finally decided on merits because the Tribunal accepted that the assessee should receive an effective opportunity of hearing. The matter was restored to the first appellate authority for fresh adjudication after reconsidering the explanation and the notices said to have been missed on the electronic portal. The addition was therefore not sustained as a final finding, and the assessee obtained remand for reconsideration. en-us Wed, 31 Jan 2024 00:00:00 +0530 Wed, 14 Aug 2024 08:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757029 Agricultural receipts were treated as income from other sources, but the dispute was not finally decided on merits because the Tribunal accepted that the assessee should receive an effective opportunity of hearing. The matter was restored to the first appellate authority for fresh adjudication after reconsidering the explanation and the notices said to have been missed on the electronic portal. The addition was therefore not sustained as a final finding, and the assessee obtained remand for reconsideration. Case-Laws Income Tax Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757029