1984 (2) TMI 168 - AT - Income Tax

Summary

The assessee, a Government employee, declared agricultural income of Rs. 7,500 which was disputed by the ITO. The AAC rejected additional evidence, but the ITAT allowed the appeal, noting that the assessee had declared higher agricultural income in previous years. The addition of Rs. 7,500 was deleted, and the appeal was allowed. (Case: Appellate Tribunal ITAT GAUHATI, Citation: 1984 (2) TMI 168 - ITAT GAUHATI)