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2012 (8) TMI 678 - AT - Income TaxAddition on disbelieving the income from agriculture - Held that:- There is no dispute with regard to the factum of agricultural activities carried out by the assessee, though there is minor difference with regard to the land holding of the assessee and CIT(A) was not justified in not admitting the additional evidence sought to be filed by the assessee for the first time before him, notwithstanding the objections of the AO in the remand report, which are too technical to brush aside the very validity of the certificates filed - If there is any doubt about the competency or the technical knowledge of the persons who issued the certificates in question, the same could have been got verified or the assessee could have been asked to produce similar certificates from the competent Revenue authorities - set aside the impugned order of the CIT(A) and restore the matter to file of the AO for fresh consideration duly considering the additional evidence - in favour of assessee for statistical purposes. Addition on unproved credits - Held that:- Since the address of the creditor given in the confirmation letter is that of the USA and it is beyond verification by the Indian Income tax Officers and in view of the statement of the assessee that the said creditor has returned to India, and the assessee would be in a position to establish the genuineness of the transaction, duly establishing identity of the creditor and his creditworthiness, in the interests of justice it just and proper to set aside this issue for adjudication - restore the matter to the file of AO for fresh adjudication - in favour of assessee for statistical purposes. Disallowance of expenditure on car - asset used for both personal land professional purposes - Held that:- This is a case where provisions of S.38(2)will apply where any building, machinery, plant or furniture is not exclusively used for the purposes of the business or profession, the deductions shall be restricted to a fair proportionate part thereof which the AO may determine, having regard to the user of such building, machinery, plant or furniture for the purposes of the business or profession - estore the matter to the file of the assessing officer, for re-consideration - in favour of assessee for statistical purposes.
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