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2024 (5) TMI 186 - ITAT SURATAddition of agriculture income treated as income from other sources u/s 56 - assessee had not maintained any Books of Account, bills/vouchers for incurring expenditure on agricultural production during the year - HELD THAT:- We note that it is not expected from a small and poor farmer to maintain full accounts department and to maintain books of accounts. In India, by and large, most of the farmers are illiterate and poor and in some cases their land holding is also small, hence it is not feasible to maintain books of accounts. However, this situation will not be applicable in case of a big farmer where the farmer is holding large land and earning a good sizable agricultural income, for such farmers it is feasible and easy to maintain books of accounts as they have necessary infrastructure to maintain the accounts department and books of accounts. The assessee under consideration is a small farmer, and he submitted before the assessing officer the statement of Bardoli Sugar, submitted bill of Shree Khedut Sahkari khand Udyog Mandli and bank statement showing withdrawal and deposit of cash in the bank account. We note that assessee has deposited cash in the bank account out of agricultural income and out of earlier cash withdrawn from the bank, (that is, unused cash out of the cash withdrawn from bank). Therefore, assessee has proved the source of the cash deposit in the bank account and hence the addition should not have been made in the hands of the assessee. Decided in favour of assessee.
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