Huge Agricultural Income Accepted as Genuine – No Contrary Evidence from AO

Vinubhai Keshavbhai Rabadiya Vs ITO (ITAT Surat) Huge Agricultural Income Accepted as Genuine  – No Contrary Evidence from AO – Onus Discharged, Addition Unsustainable Assessee declared agricultural income of ₹26,20,240 for AY 2016-17, compared to ₹4,04,995 in preceding year. AO treated ₹20,65,295 as unexplained “excess” agricultural income & disallowed expenses, alleging inflated claim. CIT(A) confirmed the addition. Before Tribunal, Assessee explained that agricultural land was jointly held with family members; in the relevant year, brother did not take his share, resu...