https://www.taxtmi.com/caselaws?id=771930 ITAT Ahmedabad allowed the assessee's appeal regarding genuineness of agricultural income. The assessee provided documentary evidence supporting agricultural income claims, but revenue authorities treated part of it as 'income from other sources' based on previous year's assessment without proper verification. The authorities failed to conduct adequate inquiry during assessment and appellate proceedings, including not examining persons to whom crops were sold. ITAT found the addition unjustified and directed deletion of the disputed amount from 'income from other sources' category. en-us Thu, 08 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771930 ITAT Ahmedabad allowed the assessee's appeal regarding genuineness of agricultural income. The assessee provided documentary evidence supporting agricultural income claims, but revenue authorities treated part of it as 'income from other sources' based on previous year's assessment without proper verification. The authorities failed to conduct adequate inquiry during assessment and appellate proceedings, including not examining persons to whom crops were sold. ITAT found the addition unjustified and directed deletion of the disputed amount from 'income from other sources' category. Case-Laws Income Tax Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771930