TMI Blog2014 (7) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... T(A) furnishing the details of the cash sale there should have been a proper examination of the assessee’s claims by the Revenue, which has however not been at any stage - It is only the additional income of ₹ 1.88 lacs, claimed to be agricultural income in-as-much as it is on account of sale of Niran - the assessee’s claim with regard to agricultural income is not in dispute – thus, the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rief facts of the case are that the assessee, an individual, returned an income of ₹ 7.29 lacs for the current year, including ₹ 3,73,100/- by way of agricultural income. A scrutiny of her past returns by the Assessing Officer (A.O.) during the assessment proceedings revealed agricultural income ranging between ₹ 1.70 lacs and ₹ 1.96 lacs for the immediately preceding three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rties, and perused the material on record. Without doubt, the onus to prove its return, and the claims preferred thereby, is only on the assessee. In the present case the assessee has explained the impugned amount as realized from the sale of cattle feed (niran), and which has been further explained as arising for this year only due to heavy rainfall (refer Statement of Facts before the ld. CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,85,600/-, realized through by way of sale of groundnut) is not in dispute and, therefore, the evidence/s led toward the same before us are not relevant. In our view, it would be in the interest of justice and under the circumstances only be proper that the matter is restored back to the file of the A.O., who shall examine the assessee s claim including its entirety, including the exigibility of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
