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2015 (4) TMI 398 - AT - Income TaxAgricultural income - CIT (Appeals) restricting the addition as the assessee has not maintained separate books of account related to agricultural income and did not furnish any evidence to the satisfaction of the Assessing Officer in support of the claim of expenditure - Held that:- As from a perusal of the impugned orders of the CIT (Appeals) that in estimating the assessee's agricultural income for the assessment years in question, the learned CIT (Appeals) has considered the Assessing Officer’s estimation and also the fact that other commercial inter crops like pepper, vanilla, plantations, etc. have been cultivated. It is in this context we find that the learned CIT (Appeals) has sustained the additions made by the Assessing Officer to ₹ 1,00,000, ₹ 5,00,000, ₹ 5,00,000 and ₹ 1,00,000 respectively for Assessment Years 2006-07 to 2009-10. In the factual matrix of the case as discussed above, we find that except for raising the grounds challenging the impugned orders of the learned CIT (Appeals) on the issue of estimation of agricultural income, revenue has neither been able to controvert the estimation made by the learned CIT (Appeals) nor to establish with any material evidence that the orders of the Assessing Officer in estimating the agricultural income were factually correct. In this view of the matter, we uphold the impugned orders of the learned CIT (Appeals) on the issue of estimation of agricultural income in the given facts and circumstances of the case - Decided against Revenue.
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