2025 (12) TMI 352

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....r. Ranjit Kaur (Addl. CIT) - Ld. Sr. DR ORDER 1. Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 14-08-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s. 144B of the Act on 26-04-2021. The sole grievance of the assessee is confirmation of addition ....

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....come. It could be seen that the assessee has earned gross agricultural income of Rs. 86.01 Lacs and incurred various expenditure on account of labor charges, salary, packing charges, fertilizers & chemicals and finally, computed agricultural income of Rs. 47.30 Lacs. The transaction-wise detail along with source of payment has also been furnished. In its reply to Ld. CIT(A) on 04-09-2024, the asse....