https://www.taxtmi.com/caselaws?id=788583 First appellate authorities must adjudicate appeal grounds on merits after examining the assessment order and record; dismissal in limine for non-prosecution is inconsistent with their appellate duty. Agricultural income supported by landholding details, cultivation information, banking-channel sale proceeds and prior disclosures cannot be partly recharacterised as income from other sources without contrary Revenue material showing that agricultural operations did not occur or that the income was unverifiable. The unsupported estimation was arbitrary; the in-limine dismissal was unjustified and the addition was deleted. en-us Tue, 17 Mar 2026 00:00:00 +0530 Wed, 25 Mar 2026 08:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788583 First appellate authorities must adjudicate appeal grounds on merits after examining the assessment order and record; dismissal in limine for non-prosecution is inconsistent with their appellate duty. Agricultural income supported by landholding details, cultivation information, banking-channel sale proceeds and prior disclosures cannot be partly recharacterised as income from other sources without contrary Revenue material showing that agricultural operations did not occur or that the income was unverifiable. The unsupported estimation was arbitrary; the in-limine dismissal was unjustified and the addition was deleted. Case-Laws Income Tax Tue, 17 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788583