Addition u/s. 69C treating agricultural expense met from undisclosed income not justified

Ajay Ravjibhai Patel Vs ITO (ITAT Surat) ITAT Surat held that addition under section 69C towards undisclosed income, alleging agricultural expense met from undisclosed income, not justified since the only source of income of the assessee is agricultural income. Accordingly, appeal allowed. Facts- The assessee had filed his return of income on 19.07.2017, declaring total income of Rs.7,120/- and agricultural income at Rs.22,37,409/- and other exempt income of Rs.1,443/-. The case was selected for limited scrutiny through CASS. AO observed that the assessee had also from other sources and also f...