2026 (3) TMI 1402

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.... ORDER PER RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER: The present appeal has been preferred by assessee against the order of National Faceless Appeal Centre (NFAC)/Ld. Commissioner of Income Tax Appeal (hereinafter referred to as "Ld. CIT(A)") dated 23.01.2025 u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as "Act"). 2. The assessee in this appeal has taken following grounds o....

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....of the grounds on or before the hearing. 3. Facts of the case, in brief, are that the case was selected for scrutiny under the CASS Scheme. Accordingly, notice u/s. 143(2) and 142(1) of the Act were issued from time to time in response of which the assessee filed the books of account and other documents which were duly considered by the Assessing Officer (AO), and finally, made the additions as....

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....iled to file any evidence in support of the agricultural income. 4. Aggrieved by the order of the AO, the assessee filed appeal before the Ld. CIT(A), who vide the impugned order partly allowed the appeal of the assessee and deleted the addition of Rs. 11,00,000/- being the agricultural income on the ground that the lands in question are capable of producing high yield and could generate higher....

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....s sale of agricultural produce by assessee, the copy of bank statement, copy of Girdhavari for the relevant period reflecting the agricultural crops grown and sold by the lenders and also the income tax returns of the assessee for the Assessment Years 2011-12 & 2012-13 to show that the agricultural income was regularly declared by the assessee in his returns. The appellant has finally pleaded befo....