https://www.taxtmi.com/caselaws?id=799281 Agricultural-income and related expenditure claims concerning agricultural farms and a nursery require fresh verification where supporting records were not produced for the relevant year. Earlier-year acceptance of similar claims after production of ownership records, agricultural receipts and expenditure evidence supports allowing the assessee to furnish complete material. Fair play and natural justice require de novo adjudication by the Assessing Officer after verifying the evidence and providing a reasonable opportunity of hearing. en-us Wed, 08 Jul 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799281 Agricultural-income and related expenditure claims concerning agricultural farms and a nursery require fresh verification where supporting records were not produced for the relevant year. Earlier-year acceptance of similar claims after production of ownership records, agricultural receipts and expenditure evidence supports allowing the assessee to furnish complete material. Fair play and natural justice require de novo adjudication by the Assessing Officer after verifying the evidence and providing a reasonable opportunity of hearing. Case-Laws Income Tax Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799281