https://www.taxtmi.com/caselaws?id=797589 Agricultural income claimed as exempt required verification against supporting documentary evidence before it could be treated as unexplained money. Partial evidence had been furnished during assessment, while sale invoices could not be uploaded because of portal-size constraints and submission in hard copy was sought. As the assessment was completed without further opportunity and the additional evidence was not admitted on appeal, the addition was set aside for de novo verification and adjudication by the Assessing Officer after adequate opportunity to the assessee. en-us Tue, 18 Aug 2026 00:00:00 +0530 Tue, 25 Aug 2026 08:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797589 Agricultural income claimed as exempt required verification against supporting documentary evidence before it could be treated as unexplained money. Partial evidence had been furnished during assessment, while sale invoices could not be uploaded because of portal-size constraints and submission in hard copy was sought. As the assessment was completed without further opportunity and the additional evidence was not admitted on appeal, the addition was set aside for de novo verification and adjudication by the Assessing Officer after adequate opportunity to the assessee. Case-Laws Income Tax Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797589