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2018 (11) TMI 1422 - AT - Income TaxAddition treating the agricultural income as income from other sources - D.R. contended that assessee did not produce the Landlord for verification of the facts as well as did not produce documentary evidences to prove earning of agricultural income - Held that:- In the absence of any evidence on record and the fact that assessee did not avail any opportunity at the remand proceedings at the appellate stage would clearly disentitle the assessee to claim benefit of agricultural income. Considering the above facts and in the absence of any representation and any evidence on record, no interference is called for in the matter. Confirm the Order of the CIT(A) and dismiss the appeal of assessee.
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