https://www.taxtmi.com/caselaws?id=465322 ITAT partly allowed the assessee's appeal. The addition made as undisclosed income by disallowing a part of agricultural receipts, based solely on the report of the District Agriculture Officer, was deleted. The Tribunal held that, since the AO relied on this report to draw an adverse inference and failed to produce the officer for cross-examination despite the assessee's specific request, there was a violation of principles of natural justice, rendering the addition unsustainable. However, the disallowance of Rs. 1 lakh towards cash-paid labour charges, supported only by self-made vouchers, was upheld. en-us Wed, 17 May 2017 00:00:00 +0530 Tue, 16 Dec 2025 18:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465322 ITAT partly allowed the assessee's appeal. The addition made as undisclosed income by disallowing a part of agricultural receipts, based solely on the report of the District Agriculture Officer, was deleted. The Tribunal held that, since the AO relied on this report to draw an adverse inference and failed to produce the officer for cross-examination despite the assessee's specific request, there was a violation of principles of natural justice, rendering the addition unsustainable. However, the disallowance of Rs. 1 lakh towards cash-paid labour charges, supported only by self-made vouchers, was upheld. Case-Laws Income Tax Wed, 17 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465322