Agricultural income claim from cattle feed sales remanded for fresh verification and speaking order on exemption claim.

A claim that additional income from sale of cattle feed constituted agricultural income was not properly examined by the Revenue, despite cash sale details being on record. The Tribunal therefore required factual verification by the Assessing Officer and directed a fresh examination by way of a speaking order. The remand also covered the assessee's claim for exemption under section 10. The dispute concerned only the additional amount claimed as agricultural income, while the remaining agricultural income had already been accepted. No final substantive determination was made on the disputed income at this stage.

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Issues: Whether the additional claim of agricultural income arising from sale of cattle feed was properly examined and whether the matter required fresh consideration, including the assessee's claim for exemption under section 10.

Analysis: The assessee had explained the disputed amount as realised from sale of cattle feed and had placed details of the cash sales on record. The Revenue had not made a proper examination of this claim at any stage. Since the dispute concerned only the additional amount claimed as agricultural income and not the balance agricultural income already accepted, the matter needed a proper factual verification by the Assessing Officer. In these circumstances, a fresh examination by way of a speaking order was considered appropriate.

Conclusion: The issue was restored to the Assessing Officer for fresh consideration, including the assessee's claim for exemption under section 10.

Final Conclusion: The appeal succeeded only to the extent of remand, and the assessee obtained no final substantive determination on the disputed income at this stage.

Ratio Decidendi: Where a claim of agricultural income is not properly examined by the Revenue and relevant particulars are placed on record, the matter may be remanded for fresh adjudication and a speaking order.

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