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2017 (8) TMI 1064 - AT - Income TaxUnexplained cash deposit in assessee’s bank account - proof of primary activities for earning agricultural income - sale proceeds from cutting of poplar trees grown on agricultural land belonging to the assessee - application under rule 46A for admission of additional evidences - Held that:- When notice was given by the AO to prove earning of agricultural income of ₹ 78,700/-, the assessee did not even explain the sale of poplar trees through Mr. Salim Hasan at any point of time. Advance against sale of poplar tree is alleged to be recovered in preceding A.Y. No evidence of receipt of any such amount in Assessment Year in appeal has been filed. No evidence of cutting of poplar tree are filed. No income from sale of poplar tree has been disclosed in return of income. Therefore the story set up before the Ld.CIT(A) for selling polar trees is clearly an afterthought and rightly have been rejected. AO and Ld.CIT(A) without any basis accepted the agricultural income of ₹ 78,700/- for which even no ground of appeal has been raised by the assessee before the Ld.CIT(A). The Ld.CIT(A) in his findings has gone through the explanation of the assessee regarding cash deposits in the bank account and receipt of advance from Sri Salim Hasan which did not match with the cash deposited in the bank account of the assessee. In absence of any reliable and cogent material, claim of assessee for sale of poplar tree for exempt agricultural income cannot be accepted. Thus the assessee has not earned any agricultural income of ₹ 78,700/- for which credit has been given by the Ld.CIT(A), the assessee has also not earned any income on sale of poplar trees. - Decided against assessee.
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