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No bills ≠ bogus: Bangalore ITAT deletes Sec 69A addition on agricultural income
Case Law Details
- Case Name
- Shrishail Dhulappa Honavad Vs ITO (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Bangalore
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Shrishail Dhulappa Honavad Vs ITO (ITAT Bangalore)
No bills ≠ bogus: Bangalore ITAT deletes Sec 69A addition on agricultural income
In this case, the assessee had declared agricultural income from cultivation carried out on about 39 acres of land, and the Assessing Officer accepted neither the full claim nor the explanation for a portion of receipts amounting to Rs. 7,00,761. The addition was made under section 69A merely because bills and vouchers were not available for certain local market sales and for an amount routed through the assessee’s son.
The Tribunal noted that...
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