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TMI Blog2023 (3) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... umar , JCIT ORDER Per: George George K. , J. M. This appeal at the instance of the assessee is directed against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] - 11, Bangalore dated 12.10.2022. The relevant assessment year is 2014-15. 2. The solitary issue that was argued was whether the CIT(A) is justified in confirming the addition of Rs.40,28,000/- as income from 'other sour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le proceeds on agricultural produce. The AO, however, treated the explanation of the assessee as not creditworthy for the reason that no such agreement was produced by the assessee in the earlier years and his agricultural income was not being fully accepted by the Assessing Officers in those years. The AO noted, the claim of the assessee is not substantiated by any independent evidence of having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... land ownership but only with regard to one acre of land. The CIT(A) was of the view that there is nothing on record to suggest that the assessee has earned such huge agricultural income of Rs.60,00,000/- out of 19.72 acres. 5. Aggrieved by the order of the CIT(A) the assessee has filed the present appeal before the Tribunal. The assessee has filed paper book comprising of 66 pages enclosing ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... believed. 7. We have heard the rival contentions and perused the material on record. The admitted fact is that the assessee has claimed agricultural income of Rs.60,00,000/- from 19.72 acres. In the past years also the claim of the assessee of having earned agricultural income has been disbelieved by the AO and a portion of the agricultural income was added to the total income of the assessee as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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