Section 69 Addition Deleted: Commissioner Disregards Evidence on Potato Farm Income Due to Joint Land Ownership in Appeal.

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....Addition u/s 69 - agricultural income by the assessee from sale consideration of potato - CIT(A) has merely suspected the size of land holding used for cultivation of potato on the basis of joint ownership without rebuttal to the additional evidence admitted on record or contentions raised by the appellant. - addition deleted - AT....