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2020 (2) TMI 1031 - AT - Income TaxAgricultural income - assessee had produced the document showing the agricultural land to the extent of 25.946 hectares - HELD THAT:- Ends of justice required that the Principle of Consistency is required to be followed in respect of per hectare yield in the previous years, which is duly supported by the certificate issued by the Horticulture Department, relied upon by the AO, which also shows the per hectare yield as ₹ 84,000/-. Examining the matter from any angle i.e., either from the angle of previous history or from the angel of the certificate issued by the Horticulture Department, the assessee was able to establish the agriculture income of ₹ 21 Lakhs. Considering the past history of the case and the facts of the case in the year under consideration, we are of the view that it is fully proved and established that the assessee is engaged in the agricultural operations. The Ld.CIT (Appeals) has erred in confirming the finding of the AO that the assessee is not engaged in large scale agricultural operation. Since the agricultural income regularly shown by the assessee in earlier years has been accepted, the same is to be considered in the year under consideration also. Addition made by the Assessing Officer, confirmed by Ld.CIT(A) is wrong and required to be partly deleted. However, considering the past history and also the certificate issued by the Horticulture Department, we restrict the agriculture income to ₹ 22,68,500/- and sustain the addition of ₹ 10 Lakhs. Thus, the appeal of assessee is partly allowed.
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