2019 (1) TMI 411

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.... the Respondent : Sri K. V. Aravind, Advocate JUDGMENT The assessee is an individual. He filed his return of income for the asst. year 2005-2006 on 31.01.2007, declaring the total income of Rs. 2,88,000/- and agricultural income of Rs. 22,20,000/-. On selection of the case for scrutiny, Notices were issued to the assessee. Thereafter, the Assessing Officer added the following amounts to t....

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....made by the Assessing Officer in respect of agricultural income at 25% on the agricultural income declared by the appellant on the facts and circumstances of the case and consequently gave a perverse finding? b) Whether the Tribunal was justified in levying interest under Section-234 A, 234 B, and 234 C of the Act on the facts and circumstances of the case?" 4. Sri.V.Chandrasekhar, lea....

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....On perusal of the same, we firstly find that the documents have been produced on 31.12.2007. The order of the Assessing Officer was passed on 28.12.2007. There is even a noting in the order of the Assessing Officer that when the matter was listed on 18.12.2007, an adjournment was sought for upto 24.12.2007. That on 24.12.2007, neither the assessee appeared nor he complied with the requirements as ....