https://www.taxtmi.com/caselaws?id=465984 Estimation of agricultural income must be founded on verifiable landholding and crop/trees rather than solely on sale bills or input purchases; absence of revenue records (jamabandi/girdawari) and failure to produce particulars of land and trees defeated the claim, prompting remand to the assessing officer to verify landholding, compare past declared agriculture income and, if 50 bighas with orchards is established with tree counts, to compute estimated agricultural income accordingly. The matter was directed back for recomputation and limited deletion consideration. en-us Thu, 06 Feb 2025 00:00:00 +0530 Sat, 17 Jan 2026 20:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465984 Estimation of agricultural income must be founded on verifiable landholding and crop/trees rather than solely on sale bills or input purchases; absence of revenue records (jamabandi/girdawari) and failure to produce particulars of land and trees defeated the claim, prompting remand to the assessing officer to verify landholding, compare past declared agriculture income and, if 50 bighas with orchards is established with tree counts, to compute estimated agricultural income accordingly. The matter was directed back for recomputation and limited deletion consideration. Case-Laws Income Tax Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465984