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2022 (1) TMI 291 - ITAT BANGALOREAssessment u/s 153A - Scope of unabated assessment proceedings - HELD THAT:- Scope of making assessment of total income u/s.153A in an unabated assessment proceedings is limited and can be only of assessing income that is not disclosed which is detected or which emanates from material found in the course of search of some other person and which relate to the Assessee, as has been held in the case of M/S.Delhi Interntional Airport Ltd.[2021 (11) TMI 928 - KARNATAKA HIGH COURT]. Since the impugned addition treating the Agricultural income as income from other sources is not based on any incriminating material found during the course of search, the additions are liable to be deleted. Addition of agricultural income - HELD THAT:- As far as the addition made in these two Assessment years are concerned, the Agricultural income declared was a sum of ₹ 1,26,500 and ₹ 1,65,800/- respectively. Assessee is aged 80 years and is residing with his daughter. The declaration of Agricultural income is not with a view to explain any source. Moreover the Agricultural holdings are not disputed. Absence of details of crops grown and evidence of sale of Agricultural produce in the form of bills can be a basis to doubt the quantum of Agricultural income but cannot be the basis the treat the entire Agricultural income as income from other sources, in the peculiar facts and circumstances of the case.We therefore accept the plea of the Assessee in this regard and delete the addition made by the AO in both the AYs. Unexplained expenditure u/s. 69C being the LIC Premium paid by the appellant's daughter - reliance on documents found during the course of search u/s 132 - HELD THAT:- Under section 292C of the Act, there is a presumption that the contents of the documents found during the course of search u/s 132 of the Act are true. In the light of the aforesaid provisions, the revenue authorities have presumed that the premium on LIC policy, which is admittedly in the name of Dr. M. K. Girija has been paid by the Assessee. There can be no presumption that because this receipt was found in the course of search of the assessee that it is only the assessee who has paid premium. In fact, the presumption is that it is only Dr.M.K.Girija, who has paid the premium on LIC policies as the policy as well as the receipts are in her name. - the very basis of this addition is unsustainable and the same is directed to be deleted. Assessee appeal allowed.
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