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2022 (11) TMI 659 - AT - Income TaxUnexplained agricultural income under the head income from other sources - HELD THAT:- Since the assessee has not filed any documentary evidence in compliance to the queries raised by the AO in support of the agricultural income claimed during the assessment year under consideration. The appellant assessee has failed to furnish any documentary evidence in support of its claim of agriculture income by way of ownership document of size of agricultural land holding, details of expenses incurred on carrying out cultivation activities, nature of agriculture activities, contract of agricultural lands given on lease if any and bills of agriculture produce either before the CIT appeal or before us. Therefore, we find no infirmity or perversity on the facts, in the observation and finding of the learned CIT appeal in treating as unexplained agricultural income under the head income from other sources. We find no merit and substance in the contention of the appellant assessee regarding addition on account of unexplained agricultural income under the head income from other sources. Accordingly, the order of the CIT appeal confirming the addition on account of income from other sources is hereby sustained.
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