2010 (1) TMI 1240

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.... are that return of income was filed declaring an income of ₹ 84,183/- being income from other source on account of interest from FDR and postal monthly income and also agricultural income was declared amounting to ₹ 7,75,200/-. The Assessing Officer considering the details of the gross receipt from sale of castor seed oil, paddy and wheat noted that assessee has cultivated approximately 55 Bhigas of land at Khandiakuva, Village:Bhimpura, Dhabhoi, which included agricultural land belonging his son as well as sister in law. The Assessing Officer noted discrepancy in the sale of castor and sale of wheat and accordingly treated the deference of ₹ 1,48,000/- rounding it at ₹ 1,50,000/- as income from non-agricultural sou....

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....other source of income except agricultural income which is not taxable. CIT(A) was, therefore, justified in deleting the addition of ₹ 3,45,356/- to the total income made by the AO because the assessee has no income taxable and agricultural income is not taxable." 7. In the case of Narendra Badjatiya Vs. ITO, ITAT, Indore, SMC-I, in ITA no.537/Ind/2006 in A.Y. 2003-2004, held in para.6 as under:- "6. I have considered the rival submissions and the material on record. I find that the Assessing Officer without bringing any material on record estimated the expenses on cultivation. The AO has not pointed out as to which of the expenditure is not supported by bill or voucher. The AO merely found that the expenses are very low. The AO us....