2000 (4) TMI 165

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....he circumstances of the case the learned Dy. CIT(A) has erred in accepting additional evidence in support of agricultural income without affording an opportunity to the AO and thereby allowing assessee's (sic) although the same was assessable as income from other sources for not furnishing plausible evidence before the AO." 2. The learned Senior Departmental Representative submitted that the as....

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....the case of the assessee. He strongly urged that either the order of the AO should be restored or the matter should be sent back to the CIT(A) for passing a fresh order after complying with the requirement of r. 46A. 3. The learned counsel appearing on behalf of the assessee submitted that no additional evidence was produced before the Dy. CIT(A). The Dy. CIT(A) has granted relief to the assess....

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....for the years under consideration. Agricultural income of Rs. 35,000 was shown for the first time in a revised return filed by the assessee. The AO vide order-sheet entry dt. 13th Dec, 1989, asked the assessee to explain the agricultural income as shown in the revised return. The assessee produced evidence for purchase of 25 bighas of irrigated agricultural land on 22nd Oct., 1982, which was duly ....

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....om agriculture before the AO. A perusal of the impugned order passed by the Dy. CIT(A), inter alia, reveals that the assessee submitted before him a copy of his personal agricultural account showing receipt of Rs. 31,272 on account of sale of agricultural product and expenses of Rs. 978 thus giving a net agricultural income of Rs. 30,294. The Dy. CIT(A) has observed that the agricultural income of....