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2023 (3) TMI 1226 - ITAT BENGALURUAddition as income from ‘other sources’ - assessee has claimed agricultural income - HELD THAT:- Assessee has produced a lease agreement between the assessee and one Shri Ravi Kumar - Though the lease agreement is dated 18.11.1995 in the past years assessee has not brought the same to the notice of the AO. Assessee has not produced any proof to show what was the agricultural activities carried on by the lessee to have provided the assessee. There is no evidence submitted by the assessee that he was in receipt of huge agricultural income of Rs.60,00,000/- from 19.72 acres (assessee share 50% of 39.44 acres). AO was justified in limiting the agricultural income to Rs. 1,00,000/- per acre. The order of the CIT(A) confirming the AO’s order is upheld as valid and in accordance with law. Appeal filed by the assessee is dismissed.
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