https://www.taxtmi.com/caselaws?id=790627 Agricultural income supported by khasra girdawari, Form J and crop records was accepted at the higher figure because the evidence showed cultivation of both Rabi and Kharif crops, including paddy, and sale proceeds exceeded the estimate adopted in assessment. A mistaken higher disclosure in the return was not treated as conclusive against the assessee, since tax liability had to follow the correct legal and factual position. On that basis, the agricultural income was taken at Rs. 10,50,000 and the addition under section 69A was deleted. en-us Fri, 24 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790627 Agricultural income supported by khasra girdawari, Form J and crop records was accepted at the higher figure because the evidence showed cultivation of both Rabi and Kharif crops, including paddy, and sale proceeds exceeded the estimate adopted in assessment. A mistaken higher disclosure in the return was not treated as conclusive against the assessee, since tax liability had to follow the correct legal and factual position. On that basis, the agricultural income was taken at Rs. 10,50,000 and the addition under section 69A was deleted. Case-Laws Income Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790627