Section 69A Cash Deposit Dispute Reopened Due to Missing Agriculture Evidence

Ganga Sagar Vs DDIT/ADIT (ITAT Lucknow) 69A Dispute Reopened- Agriculture Claim Needs Cultivation Evidence: CIT(A) Order Partly Remanded Assessee challenged the sustenance of Rs.1,20,000/- added by AO u/s 69A towards alleged unexplained cash deposit. AO had earlier completed reassessment u/s 147 r.w.s. 144C(3) making additions of Rs.5,68,000/- & Rs.1,20,000/-. CIT(A) deleted the larger addition but upheld Rs.1,20,000/- on the ground that Assessee produced only Khatauni showing ownership & did not furnish Khasra, evidence of cultivation, mandi receipts, sale confirmations or agricultura...