https://www.taxtmi.com/caselaws?id=464770 ITAT held that the CIT(A) erred by not affording equal consideration to documentary evidence and returns for AYs 2015-16 and 2019-20 when upholding additions under s.69A relating to unexplained income alleged from agricultural proceeds. Noting land records and earlier partial relief for unsubstantiated savings, the Tribunal remitted the matter to the AO to re-examine the furnished documents and the cited returns, and to afford the assessee a reasonable opportunity of hearing in accordance with natural justice. en-us Thu, 23 Jan 2025 00:00:00 +0530 Thu, 13 Nov 2025 19:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464770 ITAT held that the CIT(A) erred by not affording equal consideration to documentary evidence and returns for AYs 2015-16 and 2019-20 when upholding additions under s.69A relating to unexplained income alleged from agricultural proceeds. Noting land records and earlier partial relief for unsubstantiated savings, the Tribunal remitted the matter to the AO to re-examine the furnished documents and the cited returns, and to afford the assessee a reasonable opportunity of hearing in accordance with natural justice. Case-Laws Income Tax Thu, 23 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464770