https://www.taxtmi.com/caselaws?id=468912 An addition based on disallowing 50% of agricultural income could not be sustained where the assessee's books of account had not been rejected and the assessment record did not clearly establish that the income was treated as an application of income. The appellate record showed that the dispute turned on the treatment of the agricultural income without the necessary foundational rejection of books. The matter was therefore set aside to the CIT(A) for fresh adjudication in accordance with law after granting the assessee a reasonable opportunity of hearing. en-us Mon, 10 Feb 2025 00:00:00 +0530 Mon, 25 May 2026 20:05:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468912 An addition based on disallowing 50% of agricultural income could not be sustained where the assessee's books of account had not been rejected and the assessment record did not clearly establish that the income was treated as an application of income. The appellate record showed that the dispute turned on the treatment of the agricultural income without the necessary foundational rejection of books. The matter was therefore set aside to the CIT(A) for fresh adjudication in accordance with law after granting the assessee a reasonable opportunity of hearing. Case-Laws Income Tax Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468912