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2017 (6) TMI 1034 - AT - Income TaxAddition as income from undisclosed sources instead of agricultural income - Held that:- A Khasra Girdawari is the primary document evidencing cultivation of agricultural crops, or absence thereof over land. If such documentary evidence is produced, non-consideration thereof would result in an order passed as a result of non-reading of such material documentary evidence, rendering the order unsustainable in law. Therefore, in the interest of justice, we deem it appropriate to remit this matter to the file of the AO, to be decided afresh in accordance with law on taking into consideration these Khasra Girdawaries, provided the assessee files before him the original certified copies thereof in the vernacular along with the English translation copies filed before us. The assessee shall be afforded adequate opportunity of hearing to support his case and, no doubt, the assessee shall cooperate in the fresh proceedings before AO. All pleas available to the assessee under the law shall remain so available to him. - Decided in favour of assessee for statistical purposes.
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