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2015 (9) TMI 703 - ITAT AHMEDABADValidity of Reopening of assessment - Held that:- The reopening under section 147 is sought within four years from the end of the relevant assessment year. The department was having definite information in the shape of the statement of Shri Dilip J. Desai, who has denied to have made purchases of agriculture produce from the assessee in his statement recorded on oath by the department. Copy of the statement of Shri Dilip J. Desai was provided to the assessee and an opportunity to cross-examine him was also granted by the department to the assessee. In these facts of the case, it could not be said that the reopening of the assessment under section 147 is based on “no information” or it is a case of mere change of opinion on the part of the AO. Thus the action of the AO in reopening the assessment by issue of notice under section 147 was valid - Decided against assessee. Failure to discharge the burden of proving the agriculture income with substantive evidences - CIT(A) deleted the addition - Held that:- We find that the AO in the immediate succeeding Asstt.Year 2005-06 has accepted the agriculture income declared at higher figure of ₹ 9,39,660/- by the assessee in scrutiny assessment framed under section 143(3) of the Act vide order dated 22.2.2007. The assessee has filed a chart showing the details of gross agriculture income, expenses incurred on agriculture operations etc. for the Asstt.Year 2001-02 to 2006-07. The assessee has also filed copy of the agreement dated 1.5.2003 entered into by the assessee with Shri Dilip J. Desai. Copies of the affidavits of three neighborhood farmers confirming that Shri Dilip J. Desai has plucked mangoes from the land of the assessee were also filed. We find that the Revenue could not controvert single evidence filed by the assessee in this behalf. The issue is covered in favour of the assessee with the decision of the ITAT, Ahmedabad in the case of co-owner of the same agriculture land, Smt. Nirmalaben Ramanlal Shah for the same Asstt.Year 2004-05 wherein the agriculture income from the same agriculture land including the fruits from the orchard declared by the assessee, were accepted. - Decided in favour of assessee.
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