TaxTMI 
TaxTMI 
2019 (9) TMI 190
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....ection 143(1) of the Income Tax Act, 1961. The case was selected for scrutiny to examine the issue of large agricultural income. The assessee derived income from salary and agricultural produce. The assessee was asked to produce Form-J, copy of fard, Jamabandi and bank account for relevant assessment year. The assessee produced copy of girdauri and capital account of assessee. The assessee claimed that he is owner of 48 Kanals of agricultural land and has also cultivated land of his brothers namely Shri Satbir and Shri Randhir Singh, who owned 96 kanals of agricultural land. Therefore, assessing officer asked for further details and details of family members of assessee. Assessee produced copy of fard of agricultural land owned by assesse....
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....ubmitted that he was cultivating 48 kanals of agricultural land which is owned by him and 96 kanals taken on lease from his brothers namely Shri Satbir and Shri Randhir Singh. The Commission Agent was also called for whose statement was recorded on oath who have stated that assessee has sold agricultural crops with them only during assessment year under appeal and prior to it or subsequent to assessment year no agricultural produce was sold and that sale consideration of agricultural produce was made in cash. Statement of Shri Satbir and Shri Randhir Singh were also recorded as they were produced by the assessee because of summons sent to them which could not be served upon them. In the statement of Shri Satbir, he has stated that he was re....
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....oted that assessee has concocted the story of taking the land on lease from Shri Rajesh. The assessing officer further noted during assessment proceedings that assessee filed revised income tax return reducing the agricultural income from Rs. 24,78,544/- to Rs. 13,67,940/-. Since the agricultural income was reduced without any basis, it was not accepted. The assessing officer also noted that in preceding assessment years 2013-14 and 2014-15 assessee has shown agricultural income of Rs. 7,97,773/- and Rs. 8 lacs. In subsequent assessment year 2016-17 assessee has shown agricultural income of Rs. 5 lacs only. The assessing officer, therefore, noted that assessee has shown very high agricultural income and the same have not been substantiate....
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....ssee earned agricultural income. Therefore, addition may be deleted. 4. On the other hand, Ld. D.R. relied upon the Orders of the authorities below and submitted that assessee revised the return of income to reduce the agricultural income and no evidence of doing any agricultural activity have been filed by assessee. In earlier and subsequent assessment years, assessee has shown lesser agricultural income. Therefore addition is wholly justified. 5. I have considered the rival submissions and do not find any merit in the appeal of assessee. The assessee claimed to have earned agricultural income of Rs. 24,78,544/- in the return of income. The same amount have been shown in the return of income as gross agricultural receipts. The expenditur....