TaxTMI 
TaxTMI 
1989 (3) TMI 7
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.... order and in directing the Income-tax Officer, Hyderabad, to make an enquiry in the matter and to decide the includibility or otherwise of the amount in question in the total income of the assessee ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal by its order dated April 9, 1976, reviewed the order dated August 23, 1975, and whether the order dated April 9, 1976, is without jurisdiction, illegal or void ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in allowing the miscellaneous application of the assessee and in setting aside the order of the Appellate Assistant Commissioner on the point of inclusion of the agricultural income of Rs. 59,375 in the total inco....
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....Income-tax Officer found that the grapes were mainly consumed by the breweries. But, in the absence of verification of the books of account, the Income-tax Officer ultimately rejected the assessee's claim that he had income from agriculture. The entire amount of Rs. 59,375 was treated as income from undisclosed sources. The assessee appealed to the Appellate Assistant Commissioner. The Appellate Assistant Commissioner examined the documentary evidence that was produced before him and came to the conclusion that the income of Rs. 59,375 did not represent any bona fide receipt from agriculture but was the assessee's income from undisclosed sources. Before the Tribunal, the grievance of the assessee was that the Income tax Officer had not care....
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....ducted by the Income-tax Officer in the matter nor had those assessment orders been produced before the present Income-tax Officer. He finally submitted that it was for the assessee to prove that the income sought to be taxed was agricultural income exempt from taxation under the relevant provisions of the Act and since that burden had not been discharged in the present case, the assessability of the amount in dispute as the assessee's income from undisclosed sources could riot be questioned. The Tribunal upheld the finding of the lower authority that there was no genuine documentary evidence in support of the assessee's case of having earned agricultural income. The Tribunal observed that the books of account and the vouchers produced b....
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....d purchase the alleged garden only for a sum of Rs. 95,000 also went to show that there was in fact no such garden. It appears from the order of the Tribunal that the Tribunal had considered various aspects of the case. The documentary evidence produced had also been examined by the Appellate Assistant Commissioner. The Tribunal had also made comments about the so-called failure of the assessee to produce Shri Shroff before it and the Tribunal also took note of the fact that Shri Shroff did not appear before the Appellate Assistant Commissioner. The Tribunal also took into consideration the books of account, bills and vouchers produced before the Appellate Assistant Commissioner. Therefore, it cannot be said that the Tribunal was unmindf....