K.M. FATHIMA, vs. COMMISSIONER OF INCOME TAX,
ITA/76/2018HC Kerala11 Mar 2022
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI
disallowed and added to the total income returned, treating
it as income earned by the assessee which was not disclosed to
ITA Nos.67/2018, 74/2018, 66/2018, 76/2018, 53/2018, 80/2018
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the Department.
30.2 On appeal the CIT(A) observed that an income cannot be
based on mere presumption that if the assessee owns some
agricultural land, the income from agricultural operation
