Fruit farmer faced tax notice over large cash deposits in bank; why ITAT gave relief

A farmer from Bengaluru faced a tax notice regarding unexplained cash deposits into his bank account. He was able to present evidence supporting his agricultural income claims, which led to a favorable ruling. The Income Tax Appellate Tribunal evaluated the documents submitted, including land records and APMC sale bills. The tribunal found that the lack of detailed records did not invalidate the farmer’s claims.