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2020 (10) TMI 1276 - AT - Income TaxDenying exemption u/s 10 (1) in respect of agricultural income from contract farming - 90% deduction granted by this Tribunal as agricultural income earned by assessee from contract land and issue raised by assessee before Hon’ble High Court was in respect of disallowance of 10% of such income earned from contrace land as business income - HELD THAT:- The issue considered by Ld.CIT(A) for invoking section 151 was never alleged by assessee in first round of appeal, before Ld.CIT(A) or by revenue before this Tribunal. Admitedly, assessee should not have filed appeal before Ld.CIT(A) against Ld.AO’s OGE to order passed by Hon’ble High Court. Entire confusion arose only because of the appeal filed by assessee, before Ld.CIT(A), against OGE passed by Ld.AO to order passed by Hon’ble High Court. In our opinion, assessee suffered for its own fault. Assessee in appeal filed before us against the impugned order, has not restricted its issue that arises out of the impugned order. We record our strong dismay to such recourse taken by assessee. In our view, Ld.CIT(A) and assessee erred by initiating protracted litigation which is not in accordance with the procedure laid down by the Act. We do not find any infirmity in taxable income computed by Ld.AO in OGE to Hon’ble High Court on 21/03/2012. We also hold that enhancement by Ld.CIT(A) is invalid as it is on an issue that does not arise out of order passed by Hon’ble High Court. Accordingly Ground2-3 stands allowed.
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