ITAT Chennai Upholds 50% Disallowance of Agricultural Income; Unproved Claims Treated as Unexplained Credits

Padam Kumar Vs DCIT (ITAT Chennai)

Assessee, an individual, filed his return for A.Y. 2018-19 declaring total income of ₹ 18.32 lakh & showing agricultural income of ₹ 8.37 lakh. A search u/s 132 was carried out on 01-11-2018, after which notice u/s 153A was issued. Assessee reiterated the same income in his response.

During assessment, AO observed that Assessee had only furnished copies of patta showing land ownership but produced no supporting evidence-such as chitta, adangal, expenditure details, or sale bills-to prove cultivation or sale of agricultural produce.

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