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2023 (2) TMI 689 - ITAT BENGALURUIncome from other sources - treating the agricultural income declared by the assessee as income from other sources - HELD THAT:- Since there is no material brought on record by the AO to suggest that the amount deposited into assessee’s bank account has been sourced by any inflated income we are not in a position to uphold the findings of lower authorities in treating the agricultural income declared by the assessee as income from other sources as there is no major changes in the agricultural income declared by the assessee in these this assessment year as compared to assessment years 2015-16 and 2016-17 or in subsequent years 2018-19 and 2019-20 as tabulated in earlier part of this order. No justification to sustain the addition and the addition made by the AO and sustained by the learned CIT(A) is deleted. Decided in favour of assessee.
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