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2015 (11) TMI 1266 - AT - Income TaxAgricultural income - DR has submitted that the assessee has not filed any details in respect of purchase of seeds, fertilizers, pesticides, details of wages to labours and also submitted that no details were maintained by the assessee - Held that:- When the assessee has produced all the details as asked by the Assessing Officer and explained in detail, it is open to the Assessing Officer to disprove the details filed by the assessee. In the present case, the assessee has discharged its onus cast upon it to prove that it has been carried cultivation of paddy, casuarina. The Assessing Officer, without disproving the activities carried by the assessee, simply rejected the explanation without making any inquiry or investigation. If at all the Assessing Officer has doubted the certificate issued by the Village Administrative 2Officer, the Assessing Officer having every power to examine him under section 131 of the Act. The Assessing Officer has not done any positive ac to disprove the facts submitted by the assessee. Under these facts and circumstances,the income earned by the assessee is an agricultural income and accordingly, the same is exempt under the Income Tax Act. - Decided in favour of assessee.
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