In the result, the appeal filed by the assessee is partly allowed for statistical purposes
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
58,260/-. The case was selected for scrutiny and the statutory notices u/s 143(2) and 142(1) of the Act were issued which were duly served upon the assessee. The assessee had shown agricultural income of ₹1,23,255/- which was added by the Assessing Officer (hereinafter referred to as Ld. 'AO') to the returned income of the assessee