2015 (10) TMI 1392

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.... agricultural income of Rs. 32 lacs and ' income from business and profession' at Rs. 1,17,500/- in the return of income fi led on 29.09.2009. The Assessing Officer asked the assessee to furnish evidence regarding agricultural income and particulars and details of land holding and copies of Form-J in respect of sale of agriculture products. The assessee submitted before Assessing Officer that during the year in question, he was planning to go abroad for some Young Farmers Programme and he approached to some Immigation Consultants in Chandigarh and they asked him about the income which he do not have other than agricultural income. Then they suggested him to file the ITR with heavy agricultural income and show agricultural income of around R....

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....t made any investment or incurred any expenditure and it is not a case of bogus capital formation. Addition is made merely on suspicion. He has relied upon order of the ld. CIT(Appeals) in the case of Smt. Harjit Kaur Gill & others. The ld. CIT(Appeals), however did not accept contention of the assessee because onus upon assessee having agricultural income has not been discharged. Further, the assessee admitted that whatever is declared in the return of income was not correct, therefore, cannot take contrary stand now. In the absence of any evidence of earning agricultural income to the effect is declared in the return of income, appeal of the assessee was dismissed. 4. The ld. counsel for the assessee submitted that the counsels have....