2025 (5) TMI 1478

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..... ndent : Shri Shailender Shrivastava - Ld. Sr. DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeals by assessee for Assessment Years (AY) 2011- 12 & 2012-13 arises out of separate orders of learned first appellate authority. First we take up appeal for AY 2011-12 which arises out of an order passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Cent .....

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..... ral land and the assessee declared agricultural income of Rs. 3.05 Lacs and also declared business income of Rs. 1.52 Lacs from sale of fertilizers. The deposits were stated to be sourced out of these receipts. However, Ld. CIT(A) rejected the submissions for want of requisite documentary evidences. Aggrieved, the assessee is in further appeal before us. 4. Upon perusal of documents on record, it .....

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