https://www.taxtmi.com/caselaws?id=772677 ITAT Ahmedabad partly allowed assessee's appeal regarding cash deposits of Rs. 17,38,500 in bank accounts treated as unexplained money under section 69A read with 115BBE. CIT(A) had allowed only Rs. 3,28,000 as agricultural income based on 1.64 vigha land owned by assessee. ITAT found CIT(A) ignored additional 3.5 vigha land owned jointly with family members and crop loans taken for agricultural activities. Considering total land holdings and supporting evidence of crop loans, ITAT directed approximately Rs. 14 lakhs be attributed to agricultural income, with remaining addition confirmed. en-us Wed, 23 Apr 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772677 ITAT Ahmedabad partly allowed assessee's appeal regarding cash deposits of Rs. 17,38,500 in bank accounts treated as unexplained money under section 69A read with 115BBE. CIT(A) had allowed only Rs. 3,28,000 as agricultural income based on 1.64 vigha land owned by assessee. ITAT found CIT(A) ignored additional 3.5 vigha land owned jointly with family members and crop loans taken for agricultural activities. Considering total land holdings and supporting evidence of crop loans, ITAT directed approximately Rs. 14 lakhs be attributed to agricultural income, with remaining addition confirmed. Case-Laws Income Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772677