https://www.taxtmi.com/caselaws?id=465457 Addition for alleged shortfall between search-admitted income and returned income turned on whether the discrepancy was already covered by group-wide disclosures, including an additional amount offered for possible errors/omissions and separate disclosures by other family members for the same AY. As verification of such set-off evidence was not undertaken, the issue was remanded to the AO to allow the assessee to substantiate that other group members' disclosures neutralize the discrepancy; the ground was allowed for statistical purposes. Disallowance of declared agricultural income depended on the extent to which it was proved as agricultural; the ITAT held 90% as agricultural income and treated 10% as "income from other sources," reducing the sustained disallowance; the ground was partly allowed. en-us Wed, 16 Nov 2022 00:00:00 +0530 Tue, 23 Dec 2025 16:18:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465457 Addition for alleged shortfall between search-admitted income and returned income turned on whether the discrepancy was already covered by group-wide disclosures, including an additional amount offered for possible errors/omissions and separate disclosures by other family members for the same AY. As verification of such set-off evidence was not undertaken, the issue was remanded to the AO to allow the assessee to substantiate that other group members' disclosures neutralize the discrepancy; the ground was allowed for statistical purposes. Disallowance of declared agricultural income depended on the extent to which it was proved as agricultural; the ITAT held 90% as agricultural income and treated 10% as "income from other sources," reducing the sustained disallowance; the ground was partly allowed. Case-Laws Income Tax Wed, 16 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465457