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2023 (8) TMI 35 - ITAT LUCKNOWAgricultural income - Addition made as no documentary evidence was furnished in support of sale of poplar trees - HELD THAT:- We are unable to agree to the addition made on account of agricultural income because the assessee had duly filed the invoices pertaining to sale of poplar trees and had also produced the copy of Kisan Bahi before the AO. Therefore, AO without pointing out specific defects in these invoices or pointing out any reason for which these invoices are not to be taken as genuine could not have made the impugned addition. There is no valid reason for simply ignoring these invoices and rejecting the assessee’s claim of agricultural income. Admittedly, the assessee did not have substantial agricultural income in earlier assessment years but without any adverse material being brought on record, the claim of the assessee cannot be simply discarded. Accordingly, set aside the order of the NFAC on the issue and direct the Assessing Officer to delete the addition pertaining to agricultural income. Cash deposited out of past savings - Admittedly and undisputedly, assessee’s wife is not a tax payer and, therefore, whatever cash is accumulated out of past savings is out of the earnings of the assessee (her husband) only and, therefore, only the husband i.e. the assessee should get the benefit of this instruction. Accordingly, direct the AO to given benefit of cash deposits of Rs. 2.50 lacs out of total cash deposits of Rs. 3.25 lacs on this account. Accordingly, the difference of Rs. 75,000/- is sustained. The assessee is directed to pass the consequential order giving effect to my directions as aforestated. Appeal of the assessee stands partly allowed.
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