In the result, appeal of the assessee in ITA No
Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)
disallowance made in the agricultural income is based on the estimation made by the Assessing Officer, in such case of estimation, no penalty could be levied and relied upon various case laws and therefore pleaded to delete the entire penalty. 7. Per contra, Ld. CIT-DR Shri Shramdeep Sinha appearing for the Revenue supported the orders passed by the Lower