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2018 (11) TMI 1181 - HIMACHAL PRADESH HIGH COURTTreating of agriculture income as undisclosed source - Held that:- There is perversity in the impugned order inasmuch as contentions raised by the appellant, furnishing explanation, perhaps plausible with regard to increase in the amount of agricultural income in the relevant year i.e. assessment year 2008-2009 stands not considered by the authority below. Agricultural income alleged to have been generated from agricultural produce was through a proper banking channel, from the persons whose particulars stood disclosed. Even in the previous and succeeding years similar income was there from such source. From the bare reading of the order (s), it cannot be said that all this stands considered and as such, on this short ground alone, we quash and set aside the impugned order dated 8.1.2015, passed by the Commissioner of Income Tax (Appeals)-3, Gurgaon and the matter is remanded back to the Commissioner, Income Tax Appellate Tribunal Division Bench, Chandigarh, for consideration of the matter afresh.
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