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2025 (2) TMI 1940
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....eal filed by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC, Delhi for Assessment Year (AY) 2017-18. 2. Brief facts of the case are that the appellant is an individual deriving income from agriculture and income from 'other sources'. The return of income for AY 2017-18 was filed disclosing income of Rs. 4,10,070/- and agricultural income of Rs. 26,07,285....
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....ed that the AO ought not have made addition of 50% of agricultural income, inasmuch as, the agricultural income is supported by the books of account and certificate from Revenue authorities of the village. Without rejecting the books of account AO ought not have made the addition. Assessee also placed reliance on the decision of the ITAT, Vishakhapatanam Bench in the case of Chandrasekhar Yerena v....