Addition of agricultural income as unexplained u/s. 68 remitted back as documents evidence now submitted

Mohammed Azhar Vs ITO (ITAT Hyderabad) ITAT Hyderabad held that addition of agricultural income as unexplained income under section 68 of the Income Tax Act as documents evidencing ownership of agricultural land now placed on record. Accordingly, matter remanded back to file of AO for fresh adjudication. Facts- The assessee is an individual. During scrutiny assessment, AO noted that the assessee had disclosed gross receipts of Rs.83,25,256/- from agricultural operations and after claiming expenses of Rs.49,95,154/-, reported net agricultural income of Rs.33,30,102/-. However, as no supporting...