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2015 (9) TMI 1053 - PUNJAB AND HARYANA HIGH COURT

2015 (9) TMI 1053 - PUNJAB AND HARYANA HIGH COURT - TMI - Agriculture income - whether can be treated as income from other sources when there is no evidence of income from other sources? - Whether Tribunal is justified in rejecting evidence of agriculture land owned by father of the appellant? - Held that:- The assessee has declared agricultural income of ₹ 32 lacs and admitted before Assessing Officer that assessee and his brother and mother are also having agricultural land and their tot .....

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Even before learned CIT(Appeals), the assessee failed to substantiate regarding earning of the agricultural income. Therefore, authorities below were justified in rejecting the claim of assessee of earning agricultural income. The assessee never pleaded before authorities below earning of any agricultural income by his father. The assessee on one hand pleaded before the authorities below earning of the lesser agricultural income and has now taken a contrary stand to accept the agricultural inco .....

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to interfere with the orders of the authorities below. - Decided against assessee. - ITA No. 113 of 2015 (O&M) - Dated:- 31-8-2015 - MR. AJAY KUMAR MITTAL AND MR. RAMENDRA JAIN, JJ. For The Appellant : Mr. Jagmohan Bansal, Advocate Ajay Kumar Mittal,J. 1. This appeal has been preferred by the assessee-appellant under Section 260A of the Income Tax Act, 1961 (in short, the Act ) against the order dated 29.10.2014, Annexure A.8 passed by the Income Tax Appellate Tribunal, Chandigarh in ITA No.472/ .....

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as narrated in the appeal may be noticed. The appellant is an individual. He is residing with his brother and parents at Mohali. The only source of income of the family is agriculture income. The appellant is earning his livelihood from agriculture proceeds. In the year 2008-09, the appellant planned to go abroad for some Young Farmers programme. He approached immigration consultants in Chandigarh. They asked him about the income tax return. He had not filed the same because of exemption of agri .....

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e of ₹ 32 lacs apart from income from business and profession amounting to ₹ 1,17,500/-, on 29.9.2009. The return was processed on 30.3.2010 under section 143(1) of the Act. Notice under Section 143(2) of the Act was issued to the appellant. The appellant was asked to furnish evidence with respect to agriculture income shown by him. He was also asked to furnish detail of land holdings and copies of Form 'J' alongwith documentary evidence. The appellant alongwith his counsel a .....

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i.e. ₹ 23,04,000/- was assessed under the head 'income from other sources'. It was further held that the appellant had failed to furnish evidence to prove that he filed return on the advice of immigration consultants. Aggrieved by the order, the assessee filed appeal before the Commissioner of Income Tax (Appeals) [CIT(A)]. The assessee contended before the CIT(A) that the Assessing Officer had failed to appreciate the provisions of section 5(1) of the Act. There was no evidence o .....

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peal by the assessee. 3. We have heard learned counsel for the appellant-assessee. 4. Learned counsel for the appellant submitted that additional evidence should have been allowed to show that the amount added was the agricultural income of the assessee. 5. Concurrent findings have been recorded by all the three authorities below to the effect that whatever agricultural income was established in the return of income was not earned out of agricultural operation but was income from other sources. .....

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Officer that assessee and his brother and mother are also having agricultural land and their total income is around Rs. .10 lacs to ₹ 12 lacs approximately and the share of the assessee comes to ₹ 3 lacs p.a. It would,therefore, show that whatever agricultural income was established in the return of income, was not earned out of agricultural operation and was thus rightly considered by the authorities below to be income from other sources. The onus upon assessee to prove earning of .....

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