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2015 (2) TMI 537 - ITAT MUMBAIAgricultural Income - absence of reliable books - CIT(A) accepting the entire income declared as Agricultural Income - DR submitted that the additions were made on the basis of documents which were found at the time of survey operations - Held that:- Except for the order of the CIT(A) wherein he mentions about the partners, nowhere it is find as to what is the constitution of the firm. Also do not find from any record as to which partner of the firm owned how much land. We also do not find as to when the agricultural land was purchased and what was there in the sale agreement. All these documents are important and primary, without which it would be difficult to proceed. Revenue authorities have independently proceeded to pass the orders without reference and elaboration of these primary facts. In the light of the above, we deem it fit that the orders of both the revenue authorities be set aside and direct the AO to pass fresh order after taking into consideration all the material as mentioned here above - Decided in favour of revenue for statistical purposes.
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