In the result, the appeal filed by the assessee is partly allowed for statistical purposes
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
35 in the appeal order, the reply of the assessee filed on 29/02/2024 and 23/04/2024 in which the assessee stated that the deposits in the bank account were out of the agricultural income, the gift was from the brother who was also an agriculturist and a senior citizen. As regards Income from Other Sources, it was stated that the actual