TMI Blog2016 (3) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... ble of giving only one crop depends upon the seasonal rain. The assessee however cold not produce any evidence that the land was being cultivated through Hissedari therefore, Ld. CIT(A) was justified in holding that entire claim of agriculture income cannot be accepted. However, the materials on record and the huge land holding held by the assessee, cultivated by the assessee and that sale proceeds of agriculture produce received through banking channels clearly supports the claim of the assessee of earning of the substantial agriculture income therefore, Ld. CIT(A) was not justify in holding that claim of having earned agriculture income cannot be accepted beyond sum of ₹ 10,000/- per acres. Thus we accept the claim of assessee o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on merits. 3. We have heard the Ld. Representatives of both the parties and perused the material on record. 4. In Cross Objection No. 26/Chd/2015, the assessee challenged the order of Ld. CIT(A) in sustaining the addition of ₹ 14,08,200/- on account of agricultural income. 5. The brief facts of the issue are that the assessee claimed agricultural income of ₹ 28,28,260/-. The perusal of the assessment order revealed that the AO has raised the issue of agricultural income disclosed by the assessee at ₹ 28,28,260/-. The assessee was asked to substantiate the claim of agricultural income as declared in the return of income on the basis of documentary evidence in the form of Fard / Zamabandi and evidences of sale pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces now filed in the form of jamabandi and girdavri shows ownership and cultivation of land by the assessee supported by receipts on account of sales through banking channels, forwarded all the documentary evidences to the AO for filing remand report / comments and the AO submitted that assessee has failed to furnish these details before AO at assessment stage however, same may be considered if deem fit. 6.2 Ld. CIT(A) considering submissions of the assessee, evidence on record and comments of the AO found that the evidence filed by the assessee during appellate proceedings and verified by the AO shows that assessee owned 142 acres of land which has been cultivated as per the girdavri record produced. It was also found that sales amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not rebutted by the AO in his comments to earn agriculture income. The assesee in the Paper Book have also filed certificate from the buyer showing agriculture produced purchased by them and paying the amount through banking channels which is supported by the bank certificate. Therefore, Ld. CIT(A) was justified in holding that assessee earned agriculture income. It was also found from the record produced that the land held by the assessee was capable of giving only one crop depends upon the seasonal rain. The assessee however cold not produce any evidence that the land was being cultivated through Hissedari therefore, Ld. CIT(A) was justified in holding that entire claim of agriculture income cannot be accepted. However, the materials on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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