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2018 (9) TMI 534 - AT - Income TaxDisallowance of Agricultural income - nature of income from sale of agricultural produce, i.e. , sugarcane seeds grown by the assessee from the lease hold land carrying out basic operation on land involving expenditure of human skill such as ploughing, tilling, sowing and planting of seeds - Held that:- Similar disputed issue was dealt by this bench of the Tribunal in the case of Smt. Asha Manjari Mishra [2017 (3) TMI 1698 - ITAT CUTTACK] wherein held A.R. could not bring any relevant and cogent material on record to controvert the findings of the AO as well as the CIT(A) that the appellant received the sugarcane seeds from Nayagarh Sugarcane Complex Ltd. in her planting village Panipoila on 06.12.2012 and supplied it to the farmer who planted it on 18.12.2012 in his planting village at Gunthuni. According to the appellant's own written submission-dated 18th November 2016, in which the appellant has explained the agricultural process, it takes 1 to 2 months time for buds and 6 to 12 months time for small plants to develop from the seeds. If this is so, then how could the appellant take supply of the seeds on 06.12.2012 and supply the sugarcane plants on 18.12.2012. - Decided against assessee
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