2026 (4) TMI 1696

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.... ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of the Additional/Joint Commissioner of Income Tax (Appeals)-2, Bengaluru [in short 'the CIT(A)'] dated 19.11.2025, for Assessment Year 2017-18. 2. The assessee in appeal has assailed addition of Rs. 15,50,000/- u/s.69A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). 3. Shri Ar....

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.... the land throughout the year and has agricultural income from cultivation of paddy also. To substantiate his argument, he referred to khasra girdawari at page no. 20 of the paper book. The ld. AR further pointed that in the preceding assessment years i.e. AY 2018-19, the assessee declared agricultural income of Rs. 14,78,195/- and in AY 2019-20 Rs. 12,87,760/- and the same were accepted by the De....

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....respect of wheat crop. As is evident from khasra girdawari placed on record, the assessee has also cultivated paddy. Thus, the total annual agricultural income has to be determined after considering Rabi and Kharif crops. The assessee in order to further substantiate total agricultural income has also placed on record copies of Form J at pages 7 to 13 of the paper book. The aggregate of agricultur....

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....ome, the authorities under the Act are required to ensure that only legitimate tax dues are collected. The income offered to tax by the assessee in original return would or in revised return not ipso facto bar an assessee from claiming an expense/deduction/exemption or disputing an income, if it is otherwise permissible under law. After considering entire factual matrix and the affidavit of Shri M....