2018 (11) TMI 1422

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....y Assessee has been directed against the Order of the Ld. CIT(A), Rohtak, Dated 19.03.2018 for the A.Y. 2013-2014. 2. Brief facts of the case are that the assessee filed her return of income declaring income of Rs. 2,04,800/-. The case of the assessee has been selected for scrutiny because of the agricultural income. The assessee produced books of account which were test-checked. During the app....

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....The statement of Shri Suresh was recorded on behalf of these persons. The assessee also filed copy of agreement with M/s Satyam Organic Farming P. Ltd. to whom land was given to use. The A.O, however, accepted income of only Rs. 20,000/- per acre for 24 acres of land, which was challenged by the assessee before the Ld. CIT(A). It was also contended that Mr. Suresh Kumar was not authorized by asses....

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.... land taken on lease by the assessee at assessee's instance. Therefore, the contention of assessee is incorrect that he was not authorised to make the statement. The A.O. also reported that assessee remain non co-operative during the remand proceedings and did not produce any evidence to substantiate the claim of earning of agricultural income as was claimed before Ld. CIT(A). 4. The Ld. CIT(A)....

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....erence is required in the matter. The Ld. CIT(A), therefore, confirmed the addition and held that addition of Rs. 16,88,000/- shall have to be treated as income from other sources. Appeal of assessee has been dismissed. 5. Assessee has been notified the date of hearing through Registered post. However, none appeared on behalf of the assessee. 6. I have heard the Ld. D.R. and perused the find....