https://www.taxtmi.com/caselaws?id=777867 ITAT allowed the appeal against reopening u/s 147 and the addition to "Income from Other Sources," holding that documentary evidence established the agricultural income was jointly earned by the family rather than individual income and not disguised unaccounted income. The AO and CIT(A) improperly ignored evidence presented during assessment and appellate proceedings, so the impugned addition was set aside. en-us Wed, 15 Jan 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777867 ITAT allowed the appeal against reopening u/s 147 and the addition to "Income from Other Sources," holding that documentary evidence established the agricultural income was jointly earned by the family rather than individual income and not disguised unaccounted income. The AO and CIT(A) improperly ignored evidence presented during assessment and appellate proceedings, so the impugned addition was set aside. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777867