TMI Blog2012 (1) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... B.R.BASKARAN, A.M. The appeal of the revenue is directed against the order dated 17.3.2005 passed by Ld CIT(A)-IV, Baroda and it relates to the assessment year 2001-02. This appeal is barred by limitation by 4 days. The department has moved a petition requesting the bench to condone the delay. Having regard to the submissions made therein, we condone the delay and admit the appeal. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT (A) deleted the said addition. Aggrieved, the revenue is in appeal before us. 4. We have heard the rival contentions. We notice that the Ld CIT(A) has brought out following defects in the finding of the AO, which have major bearing in the agricultural income determined by him. (a) The AO has taken the extent of land as 25 acres, without disproving the statement of the assessee that he has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94-95 Rs, 46,57,100 in A.Y. 1995-96 ₹ 77,94,368 in A.Y. 1996-97 ₹ 81,03,045/- in A.Y. 1997-98 ₹ 84,65,643/- in A.Y. 1998-99 ₹ 84,34,198 in A.Y. 1999-2000 The Ld. CIT (A) has also noticed that the AO has not offered opportunity to cross examine the employees, on whose statements he had placed reliance. Thus, on a conspectus of the matter, the Ld. CIT(A) con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment order). (b) The assessee has furnished certificate from a Farm Gate Inspector and it is not shown that the said Inspector is competent enough to furnish such certificates. (c) The AO has listed out the details of some of the sales bills in pages 11 to 14 of his order. According to the assessee, he is converting the Green grapes only into Kismiss. The Sharad variety of grapes is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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