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TMI Blog2017 (8) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... addition of Rs. 15,23,500/- made on account of cash deposit in assessee's bank account. 4. Briefly stated the fact of the case are that the assessee filed return of income declaring income of Rs. 1,09,260/- on 31st March, 2009. The Assessing Officer (AO) in this case received AIR information that the assessee had deposited cash of Rs. 15,23,500/- in his bank account on 31.3.2002. During the course of assessment proceedings, since the queries raised by the AO were not answered and no details or documentary evidences were filed, therefore, the AO made an addition of Rs. 15,23,500/- an account of unexplained cash deposit in the bank account of the assessee. 5. The assessee challenged the addition before the Ld. CIT(A) and also filed an appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he additional evidences were forwarded to the AO for filing the remand report. The AO examined Mr. Salim Hasan in the remand proceedings in which he explained to cut 1000 trees of poplar @ Rs. 2300/- for assessee and he has submitted that no permission was obtained from government authorities to cut down the poplar trees and that actual expected price in the market during that period was Rs. 500/- per quintal of good quality. The AO reported that since the assessee has declared agricultural income of Rs. 78,700/- only in return of income therefore to that extent agricultural income may be accepted and remaining addition may be confirmed. The Ld. CIT(A) considering the facts of the case in the light of material placed on record confirmed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt was received by cutting trees as and when the trees were cut. Further, the appellant himself has declared agricultural income of Rs. 78,700/- only which he claims to be out of sale of crop. It is difficult to accept the proposition that the appellant could remember and declare agricultural income of Rs. 78,700/- but forgot all together the major part lump sum amount received by him from cutting of popular trees. In the light of the above I am not in agreement with the submission/explanations filed by the appellant with regard to the source of cash of Rs. 15,23,500/-. After giving credit for the agricultural income of Rs. 78,700/- disclosed by him in the return of income filed, addition of the balance amount of Rs. 14,44,800/- is hereby ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee at all for earning agricultural income because assessee did not prove anything or do any primary activities for earning agricultural income. The assessee submitted before the Ld. CIT(A) that as per the report of agricultural forest and natural resources management dept. Govt. of UP, poplar trees are cultivated and therefore growing, cutting and selling of poplar tree is agricultural activity. However no evidence has been filed if the assessee has cultivated any poplar trees in any of the years. Therefore in the absence of any evidence of cultivating poplar tree or doing any primary activity to earn agricultural income, the claim of the assessee can not be accepted for earning agricultural income. It may also be noted here th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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