2020 (7) TMI 782

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.... Sanjay Arora, j. This is an Appeal by the Assessee agitating the Order by the Commissioner of Income Tax (Appeals), Jabalpur ('CIT(A)' for short) dated 22/12/2011, dismissing the assessee's appeal contesting the order under section 143(3) of the Income Tax Act, 1961 ('the Act' hereinafter) dated 31/12/2007 for assessment year (AY) 2005-06. 2. In this case, the appeal, on account of differ....

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.... subject matter of the instant appeal, could not be impugned on that score. In this, he agreed with the ld. AM. (paras 3 to 9 of his order) Issue No.2: 2.2 The assessment of Rs. 65,10,591/-, returned by the assessee as agricultural income, was assessable as such, and its assessment as income from other sources, in whole or in part, could not be sustained in law, i.e., in the facts and circum....