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2019 (9) TMI 554

..... ed above which are Dated 08.08.2011 and 05.07.2011. Therefore, these would prove agricultural land taken by assessee on lease in respect of assessment year under appeal, therefore, the very basis of the A.O. to disallow claim of assessee have been negated by the Assessee. Both these lease deeds have been produced before the authorities below supported by copies of the bills of Krishi Upaj Mandi Samiti which clarify that assessee sold agricultural produce through M/s. Jagadamba Traders. M/s. Jagadamba Traders confirmed the selling of the agricultural produce by assessee through them and all the payments are made by cheque/RTGS to assessee through banking channel. Assessee was doing agricultural activities and earned agricultural income, ther .....

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..... written by one of his employee. The assessee has also filed Thekanama of land (lease deed) for having taken land on lease from two persons - namely Sh. Bhhekay Khan and Sh. Munger Kghan Tehsil & Distt. Jaisalmer, Rajasthan. In support the genuineness of agriculture income, he has also filed photocopy of Khasara Girdawari issued by the Patwari and countersigned by the Tehsildar Ramgarh No.2 along with sale bills of agriculture produce from Adathia M/s Jagdamba Traders. The A.O. in order to verify the genuineness of the photocopy of lease deed, issued a notice under section 133(6) to the lessor Sh. Bhhekey Khan and the Notary Public who had attested the lease deed. In response to the same, reply from Sh. Bhhekey Khan lessor was received, .....

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..... issue summons under section 133(6) of the Income Tax Act 1961. On request of the assessee, summons under section 131 of the Income Tax Act, 1961 was issued to M/s Jagdamba Traders and requested to furnish Original seller slip book, Copy of bank account, evidence of payment of "Mandi Charges" and evidence of payment made to assessee for the selling commodities. The said summons were again returned un-served with postal remarks "Incomplete address." The A.O. has given numerous opportunities to assessee to substantiate his claim of having agriculture income by taking the land on lease. The assessee filed reply before A.O. filing copy of the Khasaar Girdawari, signed by Patwari. The assessee filed further reply before A.O. i .....

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..... to size of the family, number of school going children, standard of living and telephone/electricity bills etc. The assessee filed copy of balance-sheet with evidences. The A.O, however, made further addition of ₹ 2,40,000/- on account of low house hold withdrawal. 3. The assessee challenged both these additions before the Ld. CIT(A). On the submissions of the assessee, the Ld. CIT(A) called for the remand report from the A.O. The A.O. in the remand report also collected information from Directorate of Agriculture, Jaipur, Rajasthan. As per information, yield of Gowar in assessment year under appeal was 323 kg per Hector, therefore, there is a difference in the production claimed by assessee. The Ld. CIT(A) called for explanation of a .....

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..... nking channel. PB-27 is another reply filed before A.O. in which assessee has produced original invoices of agricultural income for verification before A.O. and photo copies of the same were also filed. PB-29 onwards are the details of doing agricultural operation. PB-99 is another reply filed by assessee before A.O. submitting Khasra etc., and to clarify the discrepancy. PB-102 and 103 are Khasra to show name of the lessor and the assessee as a lessee for doing agricultural operation. PB-105 is another reply filed before A.O. producing the entire original documents before A.O. in respect of the above contention. PB-108 is reply filed by M/s. Jagadamba Traders confirming sale of agricultural produce by assessee to them and payments made thr .....

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..... ese lease deeds have been produced before the authorities below supported by copies of the bills of Krishi Upaj Mandi Samiti which clarify that assessee sold agricultural produce through M/s. Jagadamba Traders. M/s. Jagadamba Traders confirmed the selling of the agricultural produce by assessee through them and all the payments are made by cheque/RTGS to assessee through banking channel. The name of assessee is appearing in the Khasra along with owner/lesser of the agricultural land. The adtiya is assessed to tax and have PAN and have also confirmed purchasing the agricultural produce from assessee through Mandi and payments have been made through banking channel, which is also supported copy of the bank statement of the Adathia. On the fac .....

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