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Income Tax

Agricultural Income Must Be Judged on Official Records, Not Satellite Images

Case Law Details

Case Name
Manjula Vs ITO (ITAT Chennai)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2017-18
Advertisement Manjula Vs ITO (ITAT Chennai) Agricultural Income Must Be Judged on Official Records, Not Satellite Images-₹1.03 Cr Addition on Cash Deposits Set Aside – Matter Restored to AO-ITAT Chennai Rejects Google Earth Data – Accepts Casuarina Crop Evidence Assessee, an individual, had not filed return originally. AO reopened assessment after noticing cash deposits of ₹1,12,46,000 & time deposits of ₹20,99,384. In response, Assessee explained that she was a seasonal agriculturist cultivating Casuarina on 31 acres, realising ₹93 lakhs from harvest in April 2016, before d...
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Author Info

CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka
Articles Published: 5,900

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