Addition of cash deposit during demonetization unsustained as agriculture was only source of income

Chaudhary Mange Ram Panwar Vs ITO (ITAT Dehradun)

ITAT Dehradun held that addition of cash deposits made during the demonetization period unsustained as predominant source of income was only agricultural income and no other source of income is brought on record by AO.

Facts- The only effective issue to be decided in this appeal is as to whether learned Commissioner of Income Tax (Appeals) [‘CIT(A)’] was justified in partially confirming the addition made on account of

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