1984 (2) TMI 168

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....ed as income from agriculture to the extent of Rs. 7,500 in his return of income. The ITO did not accept the assessee claim with regard to the said income being agricultural. He regarded the declared amount of Rs. 7,500 to be the assessee income form undisclosed sources. In the assessment order he wrote that the assessee was not able to submit any evidence or document in support of his agricultura....

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...., i.e. 1979-80, 1980-81, 1981-82 the assessee had declared income from agricultural land to the extent of Rs. 8,000, Rs. 8,500, and Rs. 8,000, respectively and the said claim had been accepted by the ITO. There was, therefore, no justification for the aforesaid claim of the assessee regarding there being agricultural income of Rs. 7,500 during the previous year under consideration not being accept....