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2023 (11) TMI 982 - ITAT BANGALORECharacterization of income - Agricultural Income or income from Other Sources - leased income generated from the agricultural land - as per CIT(A) appellant has not proved the facts of giving agricultural land on lease and has not proved that agricultural land was used for agricultural purposes and agricultural income as it claimed by the appellant is not substantiative - HELD THAT:- As to the extent of 17 acres 35.58 guntas of land, income of Rs. 55.30 Lakhs was submitted to be generated. Admittedly the total land holding by the assessee is 45.25 acres. The argument of AR is that proportionately the agricultural income declared by assessee at Rs. 76,79,150/- commensurate to the total land holding. This argument of the assessee has not been verified by the authorities and also not supported by evidence. The arguments of the Ld.DR also cannot be brushed aside regarding the certificate dated 20.09.2016 issued by the Tehsildhar to be relatable to the year under consideration. All these things deserves to be verified in detail by the Ld.AO. In the interest of justice, we remand this issue to the Ld.AO for denovo consideration. Assessee is directed to file RTC documents in respect of each land revealing the cultivation that was carried out during the year under consideration. Accordingly, the Ld.AO is directed to verify all the relevant details and to consider the claim of assessee in accordance with law. Grounds raised by assessee stands allowed for statistical purposes.
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