2010 (1) TMI 1283

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....H SAINI, J. This appeal filed by the assessee against the order of learned CIT(Appeals)-V, Surat, dated 07/12/2006 for Asst. Year 2003-2004. 2. We have heard learned Representatives of both the parties, perused the findings of authorities below and considered the material available on record. Learned counsel for assessee did not press ground no.1 and 4. Ground no.5 is general. These grounds ....

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.... of expenses incurred and claim out of gross agricultural receipt. Self made vouchers were produced. The assessee has claimed sale of vegetables amounting to Rs. 1,58,217/- to 3 persons. Book results were accordingly rejected. The assessee has shown total gross receipts of Rs. 9,21,318/-, out of the said receipts, an amount of Rs. 7,63,101/- was claimed from M/s. Chalthal Vibhag Khand Udhyog Manda....

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....getables by the three persons. However, learned C.I.T.(Appeals) did not accept the contention of the assessee and dismissed these grounds of the appeal of the assessee. 4. Learned Counsel of the assessee reiterated the submissions made before the authorities below and submitted that assessee has only agricultural income and other are ascertained sources being rental income and interest inc....

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....h is exempt. The above decisions of ITAT Indore Bench, in the case of Smt. Shahenaj Bano (Supra) and Narendra Badjatiya (Supra) are clearly applicable to the above case. Since, the assessee has only agricultural income and Assessing Officer has not brought any evidence on record that assessee has income from other sources also, therefore, there is not reason to sustain the orders of the authoritie....