TaxTMI 
TaxTMI 
2021 (4) TMI 1050
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.....Y 2013-14, in support of the agricultural income, the assessee filed: (i) a copy of the Patta Pass Book No.382 showing agricultural land of 9.41 guntas situated at Bodhanampadu, Kurichedu Mandal, Prakasham District, (ii) a copy of purchase order from M/s. Terra Firms Projects (P) Ltd for purchase of Sweet Lime, (iii) a copy of certificate from the said company wherein it was stated that the assessee has availed the purchase order dated 20.05.2009 in the financial year 2012-13 and that they have paid Rs. 23.00 lakhs to the assessee towards purchase of sweet lime; and (iv) filed a copy of the certificate issued by the Tehsildar, Bodhanampadu, Kurichedu Mandal, Prakasham District vide File No.1507/2013 dated 20.06.2013, wherein it was certified that the assessee has got 9.41 acres of agricultural land in Survey No.146/1 at Bodhanampadu, Kurichedu Mandal, Prakasham District and his annual income is Rs. 22,75,500/- from Sweet Lime crop that comes twice in a year. 4. During the assessment proceedings u/s 143(3) of the Act, in order to verify the genuineness of the above submissions made by the assessee, the Assessing Officer addressed i) a letter to the company M/s. Terra Fir....
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.... No.382 it was stated that the Patta Pass Book was in the name of Sri Shaik Silar and not in the name of the assessee and that the income certificate stated to have issued by the Tehsildar was also not issued by him. 4. When all these information was put to the assessee, the assessee could not offer any explanation and therefore, the assessment for the A.Y 2013-14 was completed on 11.3.2016 by bringing to tax the gross agricultural income declared by the assessee as "income from other sources". Thereafter, similar addition was made for the A.Y 2014-15 as well. 5. Subsequently, on verification of the returns of income for the earlier A.Ys i.e. 2010-11 and 2011-12,, the Assessing Officer observed that the assessee has admitted net agricultural income of Rs. 8.00 lakhs for the A.Y 2010-11 and Rs. 10,09,000/- for the A.Y 2011-12 as well. Since it was proved beyond doubt that the assessee did not own any agricultural lands, and that the agricultural income shown by the assessee has to be brought to tax as "income from other sources", the Assessing Officer reopened the assessment by issuance of a notice u/s 148. During the re-assessment proceedings u/s 147 of the Act, the agricultural ....
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....she submitted that the assessee under the misguidance of an ITP, has filed his returns of income and since he did not have any source of income, the additions are without any basis and should be deleted. 8. The learned DR, on the other hand, pointed out and has relied upon the findings of the Assessing Officer that the assessee has created false documents of income certificate and ownership of land to declare agricultural income and claimed it as exempt. Since the assessee has declared the income in his return of income and the assessee could not prove that he owns any agricultural land to declare agricultural income, the same has been treated as "income from other sources" and therefore, according to him, the addition made by the Assessing Officer and confirmed by the CIT (A) should be confirmed by the ITAT. 9. Having regard to the rival contentions and the material on record, I find that the assessee is allegedly studying at that point of time and his father is an Architect. Therefore, the assessee's contention that year after year he has been misguided by a person i.e. Mr. Raja Rao, an ITP, to file his returns of income declaring agricultural income on the basis of false docum....
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....sidential house as a gift from his father and that the assessee is in receipt of rental income. Taking the same into consideration only, the CIT (A) has confirmed the addition of Rs. 48035/- made by the Assessing Officer, and the assessee is second appeal before the Tribunal. The assessee could not submit any evidence before me to contradict this finding of the Assessing Officer and the CIT (A). Therefore, I do not see any reason to interfere with the order of the Assessing Officer for the A.Ys 2011-12 and accordingly it is rejected. 14. Further, for the A.Y 2011-12 to 2014-15 another issue emanating from the assessment orders is that the Assessing Officer during the assessment proceedings perused the P&L a/c of the assessee and noticed that the assessee has admitted income from business or profession. In connection with the expenditure claim, the assessee was asked to produce the bills and vouchers, but the assessee could not produce any evidence and therefore, the Assessing Officer disallowed some of the expenditure and brought it to tax. Aggrieved, the assessee preferred an appeal before the CIT (A), but could not produce any evidence before the CIT (A). Therefore, the CIT (A) ....