TMI Blog2006 (8) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... n appeal filed by the assessee raising the following substantial questions of law, arising out of the order passed by the Income-tax Appellate Tribunal, Chandigarh Bench "A", Chandigarh (for short "the Tribunal"), in I. T. A. No. 124/Chandi/2001, dated September 8, 2005, for the assessment year 1997-98, for the opinion of this court : "(i) Whether, on fact and circumstances of the case, the action of the authorities below in ignoring the evidence put forth by the appellant, thereby, explaining her agricultural income, is legally sustainable in the eyes of law ? (ii) Whether, on fact and circumstances of the case, the action of the authorities below in arriving at the conclusion without following the various judgments as passed by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umber. Furthermore, the bills produced by the assessee bearings No. 199 and 200, dated August 18, 1996 and August 19, 1996, respectively reflected the sale of Gopi Flour Mills as it was written thereon that "goods once sold will not be taken back", so this cannot be treated to be the documents to support the plea of the assessee that the same were for sale of goods by the assessee to Gopi Flour Mills. The plea of the asses-see was further belied from the fact that she stated that wheat was sold loose by tractor trolly whereas the bills of Gopi Flour Mills shows that it was sold in packing of 90 kg. pack. In any case, there was no good reason to go to Delhi for selling when the same could be very well be sold at Jind or at a nearby place. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Assistant Collector, Jind though was passed on March 16, 2000, but was not produced before the Assessing Officer, who passed the assessment order on March 27, 2000. Even the plea regard-ing existence of Gopi Flour Mills to whom wheat was claimed to have been sold was found false as no such firm existed at the given address. No claim was made, from the alleged sale proceeds, on account of expenditure incurred on seeds, labour and transportation, etc. In totality the evidence furnished by the assessee to support her claim for agricultural income did not inspire confidence. 8. We have perused the findings recorded by the Tribunal, the gist of which has been referred to above. 9. Learned counsel for the assessee submits that non-d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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