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2015 (9) TMI 1053 - HC - Income TaxAgriculture income - whether can be treated as income from other sources when there is no evidence of income from other sources? - Whether Tribunal is justified in rejecting evidence of agriculture land owned by father of the appellant? - Held that:- The assessee has declared agricultural income of ₹ 32 lacs and admitted before Assessing Officer that assessee and his brother and mother are also having agricultural land and their total income is around ₹ 10 lacs to ₹ 12 lacs approximately and the share of the assessee comes to ₹ 3 lacs p.a. It would,therefore, show that whatever agricultural income was established in the return of income, was not earned out of agricultural operation and was thus rightly considered by the authorities below to be income from other sources. The onus upon assessee to prove earning of the agricultural income was thus not substantiated through any evidence on record. Even before learned CIT(Appeals), the assessee failed to substantiate regarding earning of the agricultural income. Therefore, authorities below were justified in rejecting the claim of assessee of earning agricultural income. The assessee never pleaded before authorities below earning of any agricultural income by his father. The assessee on one hand pleaded before the authorities below earning of the lesser agricultural income and has now taken a contrary stand to accept the agricultural income declared in the return of income by claiming that father of the assessee also earned agricultural income. This fact is pleaded for the first time before the Tribunal and thus cannot be taken into consideration. Therefore, whatever photo copies of some land holding have been filed in the paper book, cannot be taken into consideration. Considering the totality of the facts and circumstances and in the absence of any evidence on record in favour of the assessee, we do not find any justification to interfere with the orders of the authorities below. - Decided against assessee.
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