2026 (6) TMI 1039

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....r. DR ORDER PER : SUCHITRA KAMBLE, J M: The appeal filed by the assessee is against the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 04.08.2025 for the Assessment Year (in short "AY") 2020-21. 2. The assessee has raised the following grounds of appeal: "(1) That on facts, and in law, the learned NFAC has ....

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....sessee was selected for scrutiny for the reasons "agricultural income". Notice u/s 143(2) of the Income Tax Act, 1961 (in short "the Act") was issued and duly served on assessee. The Assessing Officer (in short "the AO") observed that the assessee has shown agricultural receipts of Rs. 35,76,222/- as unexplained money u/s 69A of the Act. 4. Being aggrieved by the assessment order, the assessee ....

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.... credited/received by the assessee in his bank statement on 11.04.2019. The assessee also sold his agricultural produce in the government scheme of minimum support price to the Government State Civil Supply Ltd. The assessee has received from the relevant Gujarat Government Agency certain amount and the same is reflected in his passbook on 08.04.2019 and 28.02.2020. All these details were before t....