Bt Cotton Farmer contests ₹3.3 Crore Disallowance on Income Tax: ITAT directs CIT(A) to conduct Fresh Adjudication

The ITAT directed the CIT(A) to conduct a fresh adjudication in a case involving a Bt cotton farmer contesting a significant disallowance in income tax. The farmer had claimed certain expenses related to the cultivation of Bt cotton, but the AO had disallowed them. The ITAT found that the case required a detailed review and directed the CIT(A) to reconsider the disallowance, ensuring that all evidence and arguments were properly evaluated. The ruling supports the farmer's right to contest tax assessments and highlights the importance of fair adjudication.