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2021 (10) TMI 735 - AT - Income TaxAdmitting the assessee's agricultural income without filing the revised return along with un-explained stock - HELD THAT:- CIT(A) has nowhere even dealt with the issue of agricultural income. The Revenue's instant former substantive grievance is rejected therefore. The outcome is no different qua the Revenue's latter substantive ground regarding un-explained stock value as well wherein the Assessing Officer's remand report dt. 25-09-2019 had itself accepted the source of additional capital as on 14-07-2004 and in the return(s) of income filed from 2005-06 to 2016-17. We thus quote case law - CIT Vs. DM Purnesh [2020 (9) TMI 731 - KARNATAKA HIGH COURT] and B. Jayalakshmi [2018 (8) TMI 208 - MADRAS HIGH COURT] and held that the Revenue cannot be held as an aggrieved party once the Assessing Officer files a favourable remand report before the CIT(A). We thus affirm the CIT(A)'s findings deleting the impugned addition(s) - Decided against revenue.
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