2006 (8) TMI 173

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 apex court as well as the hon'ble High Court, is legally sustainable in the eyes of law ? (iii) Whether, on fact and circumstances of the case, the action of the authorities below in acting on its own presumption without any basis is legally sustainable in the eyes of law ? (iv) Whether, on fact and circumstances of the case, the action of the authorities below the impugned orders annexures A1 and A3 ar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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. The assessee is not a trader. 4. Even as regards the sale of paddy, the claim was partially rejected for inflated "J" Form produced by the assessee for alleged sale of paddy. Further, even though the assessee was issued 10 and 6 "J" Form for Rs. 2,89,077 and Rs. 1,33,266 respectively, by Ram Parkash Rattan Lal and Ruli Ram Dalip Chand, commission agents at Julana Mandi, respectively, but still the assessee, for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , 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-deduction of expenses from the income could be a ground for making a deduction of expenses and recomputation of income but could not be a ground for rejecting the claim of the assessee regarding agricultural income. 10. We are unable to accept this submission. Once the assessee was found to be putting forward her claim which was found to be not genuine, there is no reason why the claim of the assessee should not be rejected. It .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X