The Income Tax Appellate Tribunal partly allowed the appeal. It...

The Income Tax Appellate Tribunal partly allowed the appeal. It directed the Assessing Officer to delete the addition of Rs. 66,825/- from the assessee's agricultural income and sustained the addition of Rs. 15,525/-. Regarding the addition in the name of the assessee's wife, the Tribunal held that since she is an independently assessed taxpayer and co-owner of the land, the income cannot be included in the assessee's hands based on presumptions and assumptions without substantive evidence. The Tribunal set aside the CIT(A)'s order and directed the deletion of the addition made in the assessee's hands pertaining to wife's income.