2018 (10) TMI 804

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....below failed to appreciate the fact that the income earned by the appellant was agriculture and will tantamount to income by overriding title. 3. The officers below failed to appreciate the fact if the appellant is not entitled to the agriculture income, the same should have been taxed in the hands of the relevant owners and not in the hands of the appellant under other source. 4. Mainly because the appellant is not the owner of the properties would not enable the officer to tax receipts as non agriculture income." 3. Brief facts of the case are as follows:- The assessee, an individual, is proprietor of M/s.GMG Associates. For the assessment year 2011-2012, the return of income was filed on 30.09.2011 declaring total income of Rs. ....

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.... held that agricultural income offered for rate purpose is in respect of six properties which is claimed to be belonging to the members of Muthoot family. The Assessing Officer after examining the documents of each of these six agricultural properties, held that the said properties did not belong to the assessee, but to the other family members. Further, it was categorically concluded by the Assessing Officer that the assessee has not produced any documentary evidence to show that he was in receipt of agricultural income on account of operation conducted by him on the said family properties. The categorical findings of the Assessing Officer in these regards are reproduced below for ready reference:- "3. During the course of assessment, t....

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....gricultural income of Rs. 60,14,400/- which has also been claimed as belonging to different members of family. I have verified t e title deeds of the above landed properties. As per the title deeds, Mr.George Thomas, Mr.George Jacob, Mr. George Alexander, George Kurien and Mr.M.G.George owned 3.582 Hectars of land. So the assessee is not having any share in the properties Devagiri in Tamil Nadu and Koodal Rubber Estate in Kerala. 5. The total agricultural income from the remaining 5 items of the property has been worked out at Rs. 23,85,300/-. In respect of all the 5 items of the properties, copies of the title deeds have also not been produced. No evidences had been produced substantiating the income claimed. Hence, the assessee's cl....