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2009 (9) TMI 617 - AT - Income TaxDisallowance of agricultural income - the assessee filed three lease deeds evidencing the fact that the assessee had taken agricultural lands on lease - . The AO, therefore, came to the conclusion that the sale bills produced by the assessee were prima facie fictitious - The learned counsel for the assessee, on the other hand, relied on the order of the CIT(A) and submitted that there was nothing on record before the AO to come to a conclusion that 50 per cent of the agricultural income declared by the assessee was fictitious - When the transaction is done through intermediary, the assessee, as a seller cannot be held responsible for the defect in the receipt obtained from the purchaser through intermediary - In the case of Shiv Prakash vs. CIT the Hon'ble Jammu and Kashmir High Court – It was held that the order of the CIT(A) does not call for any interference - The same is confirmed and these appeals of the Revenue are dismissed Interest - wherein there is no ground of appeal regarding charging of interest under ss. 234A, 234B and 234C - The request of the learned counsel for the assessee is accordingly rejected
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