https://www.taxtmi.com/caselaws?id=764268 The court dismissed the appeal, upholding the invocation of Section 69A of the Income Tax Act, 1961, by the Assessing Officer. The addition of Rs. 2,25,000/- to the assessee's income was justified as the assessee failed to prove the income was derived from agricultural operations. Investigations revealed the land was plotted and not used for cultivation, corroborated by official letters. The court found no perversity in the lower authorities' findings, emphasizing the taxpayer's burden to substantiate income claims. The substantial question of law was resolved in favor of the Revenue. en-us Thu, 02 Jan 2025 00:00:00 +0530 Sat, 04 Jan 2025 10:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764268 The court dismissed the appeal, upholding the invocation of Section 69A of the Income Tax Act, 1961, by the Assessing Officer. The addition of Rs. 2,25,000/- to the assessee's income was justified as the assessee failed to prove the income was derived from agricultural operations. Investigations revealed the land was plotted and not used for cultivation, corroborated by official letters. The court found no perversity in the lower authorities' findings, emphasizing the taxpayer's burden to substantiate income claims. The substantial question of law was resolved in favor of the Revenue. Case-Laws Income Tax Thu, 02 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764268