TMI Blog2008 (8) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... . Goel For the Respondent : Dr Rakesh Gupta with Mr T.R. Talwar and Ms Poonam Ahuja JUDGEMENT BADAR DURREZ AHMED, J (ORAL) 1. This appeal has been preferred against the order of the tribunal dated 16.03.2007 in respect of the block period 1987-88 to 1997-98. By virtue of the order dated 12.10.2007, the predecessor Bench had issued notice to the respondent limited to question no. (c) mentioned in the memo of appeal. We are, therefore, limiting ourselves to that question alone. The said question relates to the issue of whether the tribunal was correct in accepting the additional agricultural income of the assessee by relying on post search facts, and ignoring the fact that the additional agricultural income already formed part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o that AO will also keep in mind the size of the orchards or agricultural land. We further direct that assessee should be allowed opportunity to file necessary details to substantiate her claim." 3. In the second round, the Assessing Officer had rejected the plea of the assessee with regard to undisclosed income pertaining to the agricultural income arising from the above two orchards. One of the points taken by the Assessing Officer was that the assessee had already shown returns in respect of the said orchards which were on the higher side compared to the returns of her husband's and son's orchards within the same area. The Assessing Officer also took note of the fact that the agreements for sale of fruits which had been placed on recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had not already been declared by the assessee and included in her original returns. It is only if they were not so included that such income could be treated as undisclosed income. 6. The learned counsel for the assessee / respondent submitted that there is no infirmity in the order passed by the tribunal. He submits that in the first round the tribunal had restored the entire issue to the file of the Assessing Officer to examine the extent of the agricultural income which had been undisclosed. On the basis of the evidence collected by the Assessing Officer, the tribunal, being the final fact finding authority, had accepted the assessee's version and there can be no quarrel with the same. 7. However, as noted above, we find that there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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