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2019 (9) TMI 403 - AT - Income TaxAgricultural income - according to the D.R., the adangal extract was not filed before the AO to establish the cultivation - HELD THAT:- The assessee could not file any material before this Tribunal to substantiate the claim of cultivation of banana and crops as claimed before the AO. State Revenue authorities are maintaining the cultivation account. In fact, the Village Administrative Officer is keeping the adangal, which is otherwise known as Village Account No.2, with respect to cultivation. The adangal extract as received from the Revenue authorities by the Assessing Officer discloses no such cultivation of banana as claimed by the assessee. Inspite of these materials, AO was fair enough to disallow only ₹ 10 lakhs. Moreover, the assessee himself has also admitted before the Assessing Officer that ₹ 10 lakhs was not part of agricultural income. Therefore, this Tribunal do not find any reason to interfere with the order of the lower authority and accordingly the same is confirmed. - Decided against assessee
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