Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2015 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 358 - AT - Income TaxAgricultural income - CIT(A) deleted the addition - Held that:- From the documentary evidence filed by the assessee before the ld. First Appellate Authority i.e. cash statement, the assessee has not established that assessee has deposited the cash on account of sale proceeds of agricultural crops. The assessee has also not established that he has received ₹ 7 lacs on account of sale of poplar trees from Atim Khan and Hamid Khan and ₹ 4,02,000/- on account of giving his Amrud Bagh on lease to Jamil Khan. As regards to the land measuring 42.92 hectares belonging to Ranbir Collective Cooperative Farming Society, the assessee has not established that he has received agricultural income from this farming society in spite of the fact that this land is belonging to Ranbir Collective Cooperative Farming Society. The assessee has also not produced any lease deed establishing that he is doing agriculture on the land measuring 42.92 hectares. Keeping in view of the facts and circumstances of the present case and the order passed by the revenue authorities as well as the evidences produced by the assessee before the ld. First Appellate Authority in the shape of paper book, we are of the view that ld. First Appellate Authority has deleted the addition merely on the basis of surmises and presumptions which is not permissible under the law. In our considered view, the impugned order is not sustainable in the eyes of law, therefore, we cancel the impugned order - Decided in favour of revenue.
|