2015 (6) TMI 726

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..... ocates S.J.VAZIFDAR, ACTING CHIEF JUSTICE (Oral) 1. The appeal is against the order of the Tribunal passed in an appeal filed by the appellant. The appellant had challenged the order of the Assessing Officer which has been confirmed by the CIT (Appeals) computing the assessee's agricultural income at Rs. 3 lacs. The Assessee claimed his agricultural income to be Rs. 12 lacs. The appellant/as .....

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..... ated was, however, in doubt. Initially the appellant claimed that about 25 acres was taken on lease. The document, however, did not establish the same. Further as noted by the Tribunal also no books of accounts/bills/voucheRs. have been produced. This was also a relevant factor while testing the appellant's claim. 2. Having considered all these facts, computation of the income at Rs. 9 lacs a .....

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