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2015 (7) TMI 396 - AT - Income TaxTreatment of agricultural income as 'Income from other sources' - proceedings u/s.153A - Held that:- There is no dispute with reference to the fact that assessee owned land of 29 acres 4 guntas purchased way back in 1997 and holding the possession from then onwards. Even though on the basis of orders of the Principal Jr. Civil Judge, Siddipet, the registration took place in 2012, assessee has been offering agricultural income in earlier years. In fact, the same was also accepted in AY.2006-07. Therefore, in AY.2006- 07, treating the agricultural income which was assessed as such as 'income from other sources' cannot be upheld. Concluded matters cannot be re-agitated in the proceedings u/s.153A unless there is evidence to the contrary. Since there is no incriminating material during the search, the treatment of the said income as income from other sources in AY.2006-07 is set aside - Decided in favour of assessee With reference to other assessment years, assessee's contentions that the lands were being cultivated by cultivators and assessee gets only net income requires examination. Neither the Assessing Officer enquired into this aspect nor CIT(A) even though contended before her, did not order the Assessing Officer to make enquiries. Books of Accounts as seen from the assessment order, are stated to be with the department only. Therefore, in the interest of justice, we set aside the orders in AYs.2003-04 to 2005-06 and 2007-08 to 2009-10 to the file of Assessing Officer to examine assessee's contentions in correct perspective. - Decided in favour of assessee for statistical purposes.
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