ITAT Partly deletes Agricultural Income addition & confirms rest for Lack of Evidence

Jesal Jatin Desai Vs ITO (ITAT Surat) In the case of Jesal Jatin Desai v. ITO (ITAT Surat), the Income Tax Appellate Tribunal (ITAT) addressed the appeal concerning the disallowance of agricultural income by the Assessing Officer (AO) for the assessment year 2017-18. The assessee, an individual with agricultural land holdings of 8.69 acres, claimed agricultural income of Rs. 8,10,470. However, the AO disallowed the full agricultural income on the grounds that the assessee failed to provide sufficient supporting evidence, such as invoices or receipts for the sale of agricultural produce and bil...