Appeal Dismissed Because Mere Assertion Cannot Prove Agricultural Income

Lata Nivrutti Hake Vs ITO (ITAT Pune) No evidence, no relief: ITAT Pune upholds addition treating agricultural receipts as unexplained income Pune ITAT dismissed the Assessee’s appeal and upheld the addition of ₹78.70 lakh made by treating the claimed agricultural income as unexplained income. The Assessee had filed her return declaring total income of ₹1.39 lakh and claimed substantial agricultural income from nursery activities. During scrutiny, despite issuance of notices u/s 143(2) & 142(1), no details or evidences were furnished before the AO. Consequently, the AO rejected the ...