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2015 (10) TMI 1392 - AT - Income TaxAddition on account of excess agricultural income under the head ' income from other sources' - Held that:- No merit in the appeal of the assessee. 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 thus, not substantiated through any evidence on record. Even before ld. 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.- Decided against assessee.
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