2021 (1) TMI 237

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.... order dated 28.02.2019 passed by the Ld. CIT(A), Rohtak in relation to assessment year 2014-15. 2. The brief facts relating to the case are that the assessee has filed his return of income of Rs. 2,03,620/- on 22.7.2014 under the head "profits and gain from business or profession" alongwith agricultural income of Rs. 52,36,200/-. The case of the assessee was selected for limited scrutiny under C....

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....d sold the agricultural produce only for Rs. 15,36,747/- in order to work out the net agricultural income of the assessee, expenditure incurred to earn such income is to be reduced and Assessing Officer on the basis of documentary evidences was of the view that the assessee has not submitted any details in respect of expenses of 40% of production and he worked out at Rs. 6,14,698/- @ 40% of Rs. 15....

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....m Sh. Balraj, Bijender and Balwan, but no agreement of land of lease has been made or registered between the assessee and the concerned parties. Ld. Counsel for the assessee further stated that assessee has submitted the girdwari as evidence of cultivation of land showing the ownership land. Assessee has also submitted Form J in support of his produce and sold agricultural income. Assessing Office....

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....f the authorities below and stated that on the basis of the documentary evidences filed by the assessee, the Assessing Officer has rightly assessed the income of the assessee and similarly, Ld. CIT(A) has given sufficient relief by correcting the amount of Rs. 52,36,200/- as Rs. 29,25,000/-, because the assessee could not produce the evidence before the authorities below. 5. I have heard both the....