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Agricultural Income Must Be Judged on Official Records, Not Satellite Images
Case Law Details
- Case Name
- Manjula Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Chennai
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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...






