2014 (12) TMI 1391

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...., Advocate for the Opponent(S) No. 1. ORAL JUDGMENT PER : HONOURABLE MR. JUSTICE K.S. JHAVERI 1. Being aggrieved and dissatisfied with the impugned orders passed by the Income Tax Appellate Tribunal, Ahmedabad Bench (hereinafter referred to as 'the Tribunal') dated 09.03.2000 in ITA Nos. 964/Ahd/1995 & 965/Ahd/1995 for the Assessment Years 1990-91 & 1991-92, the revenue has preferred the ....

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....an addition as assessee's income from other sources which according to the AO was introduced in the books of account as agricultural income not liable to tax. On appeal, the CIT (Appeals) deleted the addition. 3. On appeal before the Tribunal by the revenue, by the impugned order, Tribunal dismissed the appeals and upheld the findings of CIT(A). Being aggrieved and dissatisfied with the impugne....

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....has observed that the assessee has given complete details about the income and also shown agricultural income in the books of accounts though the returns were not filed because the assessee was not having any income other than agricultural income. The CIT(A) has held that since the agricultural income has been accepted by the revenue and the AO has not been able to prove any other source of income....

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....trees. 6.2 In view of the aforesaid, we are of the opinion that the Tribunal as well as CIT(A) are justified in coming to the conclusion that there is no merit in the appeals filed by the Revenue. The assessee HUG owns fertile agricultural land having irrigation facilities from which agricultural income has been shown and accepted by the revenue in earlier years also and the fact of assessee ha....