2012 (8) TMI 588

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..... . Since grounds and facts involved in all these appeals are quite common and identical, for the sake of brevity, we deal with facts as mentioned in ITA No.488/Hyd/2011 pertaining to assessment year 1997-98. 3. Facts sated in brief are, in the return filed for the assessment year 1997-98, the assessee disclosed total income of Rs.2,51,752/- and agricultural income of Rs.1,96,108/-. Assessment order was passed u/s 144 of the Act determining total income at Rs.7,17,460/- and agricultural income of Rs.50,000/-. Assessee went in appeal against the assessment order so passed before the CIT (A) and having failed there approached the ITAT. The ITAT in its order dated 2-2-2001 set aside the assessment directing the AO to redo it de novo after exam .....

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..... So far as cultivation of grape is concerned the assessee submitted that the sale deed will reveal that assessee has paid for 'mandva' which gives support to grape plants. 5. The AO on the basis of information gathered from the office of Tahsildar rejected the claim of agricultural income and added it as income from other sources. The assessee challenged the assessment order by filing an appeal before the CIT (A). The CIT (A) sustained the assessment order by holding that the lands are not fit for cultivation of any other agricultural produce excepting little gourd and jowar. The CIT (A) also concluded that vegetable and seedless grapes cannot be grown on water logged land. The finding of the CIT (A) is contained in para-2.6 of his order. .....

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..... ve thrown light on the assessee's claim of agricultural income. According to the information received from the office of the Tahsildar little gourd and jowar is grown in the land. Before the AO the assessee had submitted certified true copy of the revenue records (pahani) which clearly proves ownership of land in the name of assessee Sri Mahendra Prasad Agarwal. The assessee had also produced copy of sale deed which reveals that the assessee had purchased the land with standing crop and mandava. The evidence produced by the assessee to some extent proves that the assessee was having some income from agriculture. Even the information obtained from the office of the Tahsildar reveals that jowar and little gourd is grown in some of the land. .....

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