TMI Blog2020 (6) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... g of the assessee is not in dispute and moreover, the agricultural income earned by the assessee was from coconut trees and mango trees and not from raising paddy, etc. for which various agricultural operations are to be carried out. AO has not shown any basis for estimating percentage of expenditure for the income from coconut trees and mango trees. Without making any physical verification of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D. Anand, Advocate Respondent by: Shri A. Sundararajan, Addl. CIT ORDER PER DUVVURUL RL REDDY, JUDICIAL MEMBER: Both the appeals filed by the assessee are directed against separate orders of the ld. Commissioner of Income Tax (Appeals) 2, Coimbatore both dated 25.05.2018 relevant to the assessment years 2013-14 and 2014-15. The only effective ground raised in both the appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imilarly, for the assessment year 2014-15, the Assessing Officer made the disallowance under section 69C of the Act at ₹ 2,40,059/-. On appeal, the ld. CIT(A) confirmed the addition for both the assessment years. 3. On being aggrieved, the assessee is in appeal before the Tribunal for both the assessment year. The ld. Counsel for the assessee has submitted that the assessee has earned the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income of ₹ 36,52,925/- for the assessment year 2013-14 and ₹ 36,69,665/- for the assessment year 3014-15 from 34.3 acres of land. In this case, the agricultural land holding of the assessee is not in dispute and moreover, the agricultural income earned by the assessee was from coconut trees and mango trees and not from raising paddy, etc. for which various agricultural operations are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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