Non-verificaiton of other business results into improper adjudication

ITO Vs Sadhanakari Khaja Rahmathulla (ITAT Hyderabad) ITAT Hyderabad held that other than being an agriculturist, the assessee was license holder of retail sale of IMFL. However, the said fact was not verified by CIT(A). Accordingly, held that case has not been properly adjudicated by CIT(A). Facts- During the course of assessment proceedings, AO noted that other being an agriculturist, the assessee is also a licence holder for retail sale of IMFL. Going through the bank transactions of the assessee, AO concluded that the transactions are not for agricultural operations and the assessee had ei...