In the result, both appeals of the assessee are allowed
Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi
249 ITR 323 not decided each ground as such the order of CIT(A) is illegal.” 3. Briefly the facts of the case are that the assessee is an individual and receives income from agricultural activities. The assessment u/s 143(3) r.w.s. 147 of the I.T. Act was completed by the AO on 27.12.2017 determining the total income at Rs.3