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2013 (11) TMI 60 - ITAT DELHIWhether the undisclosed income is agricultural income eligible for exemption u/s 10 of the Income Tax Act – Held that:- From the Inspector's report dated 18-12-2003 it emerges that the villagers S/Shri Khubi Ramm, Nambardar, Balak Ram, Tula Ram and Jaise Ram, who were residents of village Anangpur had confirmed that assessee has cultivated saffeda trees on 7 acres of agricultural road side land, which were sold about 4-5 years back. These confirmations do indicate that assessee in this year had sold saffeda trees and earned agriculture income. Patwari also has supported their statements and Inspector's report has not given any adverse comment about A.Y. 1998-99 rather it corroborates ld. Counsel's contention. Assessee has pleaded his inability in producing the details of agriculture income before lower authorities due to lapse of time. No additional evidence is filed before us, however, a prayer is made that the facts on record indicate the assessee having earned agriculture income, alternatively agricultural income may be estimated. In the facts and circumstances of the case, record demonstrates a fact that assessee had grown and sold saffeda trees on 7 acres of this road side land during the period relevant to A.Y. 1998-99 – 50% of the income treated as agriculture income - Decided partly in favor of Assessee.
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