https://www.taxtmi.com/caselaws?id=785187 Estimation of agricultural income requires the assessee to substantiate claimed receipts by admissible evidence of cultivation, sale or receipts for specific crops; absence of such evidence permits scrutiny of declared agricultural income, but does not justify treating the entire income as unexplained where prior disclosures and proof of land holding exist. The revenue must examine land ownership, extent of non-irrigation, crop pattern and whether co-owners declared income; matter is remitted to the Assessing Officer for fresh enquiry and for allowing the assessee an opportunity to produce evidence. en-us Tue, 16 Dec 2025 00:00:00 +0530 Mon, 19 Jan 2026 07:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785187 Estimation of agricultural income requires the assessee to substantiate claimed receipts by admissible evidence of cultivation, sale or receipts for specific crops; absence of such evidence permits scrutiny of declared agricultural income, but does not justify treating the entire income as unexplained where prior disclosures and proof of land holding exist. The revenue must examine land ownership, extent of non-irrigation, crop pattern and whether co-owners declared income; matter is remitted to the Assessing Officer for fresh enquiry and for allowing the assessee an opportunity to produce evidence. Case-Laws Income Tax Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785187