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2019 (10) TMI 1227 - AT - Income TaxAddition u/s 69A - cash deposit in the bank account - agricultural income claimed by the assessee - HELD THAT:- In absence of any basis of estimating agricultural income of ₹ 2.00 lacs, the claim of agricultural income of ₹ 3,05,200/- cannot be rejected. Accordingly, the agricultural income claimed by the assessee at ₹ 3,05,200/- is allowed. Since the assessee is having agricultural operation for 8 to 10 years and the agricultural income for the year under consideration is ₹ 3,05,200/- then if the savings of the assessee out of his agricultural income per year is taken at ₹ 50,000/- for last 8 to 10 years then a savings of ₹ 5.00 lacs for the 10 years of agricultural income from a land of 34 to 35 bighas is not an abnormal claim of the assessee. A.O. has not disputed the fact that the assessee is not having any other source of income but the agricultural income only, therefore, in the facts and circumstances of the case, the savings for last 8 to 10 years of the assessee cannot be disputed and that too in toto. Hence, the claim of the assessee is allowed.
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