2019 (11) TMI 200

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....y CIT(A) erred in law and on facts in upholding the estimate of agricultural income made by the Assessing Officer though he is not an expert in agricultural operations. 3. The worthy CIT(A) erred in law and on facts in ignoring the evidence presented by the appellant to support the agricultural income declared by him and substituting it with an estimate made by the A.O. totally on personal knowledge. 4. The levy of interest u/s 234B of the Act is wrong and bad in the eyes of law. 5. The appellant reserves the right to alter, modify or add any other ground of appeal relevant to the or arising out of the impugned order of CIT(A)." 2. The assessee is an individual and filed his return of income on 19/03/2016 decla....

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....nue of Rs. 19,60,000/- then the claim of the assessee cannot be denied by making an artificial and guess work by the A.O. to estimate the income from a land holding of about 30 acres in the fertile area of Hanumangarh. The ld AR has thus submitted that the assessee produced all the relevant docments to prove the land holding and agricultural income from the said land. Therefore, the addition sustained by the ld. CIT(A) based on the estimation of the agricultural income made by the A.O. is not justified and the same may be deleted. 5. On the other hand, the ld DR has relied upon the orders of the authorities below and submitted that while estimating the agricultural income of the assessee, the A.O. has considered three crops for a year fr....