Agriculture income is exempt u/s 10(1) of the Income Tax Act,...

Agriculture income is exempt u/s 10(1) of the Income Tax Act, 1961. Increasing agriculture expenditure and reducing exempted agriculture income will not automatically result in income from other sources unless material is brought on record to show the assessee earns other income. The Assessing Officer cannot estimate and assume expenses without verification. The authorities failed to discharge their duties properly by not providing substantial material to prove the assessee incurred expenses over and above the stated amount. The order based on assumptions, estimates, guesses, and surmises cannot be sustained. The addition made by the Assessing Officer is directed to be deleted.