TMI Blog1995 (4) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... inted out that out of a total extent of 160 acres, only 10 to 15 acres were utilised for planting in the accounting year. The Tribunal found that the claim made by the assessee is excessive. Considering the area under cultivation, the Tribunal sustained 50 per cent. of the disallowance. Thus a relief of Rs. 921 was given. Aggrieved, the assessee is in revision before this court. Learned counsel appearing for the assessee submitted that the Tribunal was not correct in disallowing 50 per cent. of the expenditure involved for nursery. But it remains to be seen that out of 160 acres, the assessee was planting only 10 to 15 acres. In such circumstances, we consider that disallowance of expenditure at 50 per cent. appears to be not on the lower s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee is not genuine, we are unable to interfere with the order passed by the authorities below in regard to the expenditure claimed under the abovesaid head. Under the head " Banana culture operation ", the assessee claimed an expenditure of Rs. 7,000. The Agricultural Income-tax Officer disallowed the entire expenditure. According to the Revenue, the banana trees have been planted for the purpose of providing shade to the coffee bushes and there will not be heavy expenditure for bananas separately, as the expenditure on coffee takes care of this aspect. According to the assessee, the income was low, because of virus disease affecting the plantation. The assessee produced a letter from the horticulture department regarding the dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed. In that process, the assessee will get benefit of Rs. 3,500. Under the head " Tractor expenses ", the assessee has claimed a sum of Rs. 10,390 and under the head " Depreciation on tractor ", a sum of Rs. 283 was claimed. The assessee claimed under the abovesaid head before the Assessing Officer an expenditure of Rs. 21,560.25. The Assessing Officer disallowed 50 per cent., which was upheld by the Assistant Commissioner. On appeal before the Tribunal, the assessee submitted that the assessee owns an extent of 145 acres of plantations and 15 acres of non-plantation crops and the tractor was used only for the purpose of plantation. According to the Department, the tractor was used for non-plantation crops. The assessee pointed out that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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