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2019 (6) TMI 235 - AT - Income TaxAddition for bogus agriculture income - proof of agriculture activities in the farmland - CIT(A) estimated the agriculture income @ 40,000/- per acre and assessed the total agriculture income of ₹ 20,00,000/- - assessee being 50% share holder, therefore, the assessee was allowed relief of ₹ 10,00,000/- and remaining amount was confirmed - HELD THAT:- The assessee brought on record that during the relevant period more than 3600 fruit bearing trees were in the farmland. The assessee also furnished the photographs of farmland along with the survey report showing various type of trees, details of which were furnished by CIT(A). No comment on those documentary evidence were made in the impugned order. Moreover, in the report of Inspector dated 05.12.2016 agriculture activities in the farmland was accepted. The ld. CIT(A) not accepted the agriculture income of ₹ 77,347/- per acre per annum by holding it on higher side. CIT(A) estimated agriculture income @ ₹ 40,000/- per acre p.a. CIT(A) has not given any basis for estimating such agriculture income. The estimation made by ld. CIT(A) is on the lower side. The assessee has claimed yield of cash crop. In our view the estimation of agriculture income @ ₹ 50,000/- per acre per annum would meet the end of justice. Thus, the assessee’s share being 50% would be ₹ 12,50,000/-. Therefore, the assessee is granted a partial relief of ₹ 2,50,000/-, in addition to the relief granted by ld. CIT(A). In the result, the grounds of appeal raised by assessee are partly allowed.
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