2022 (3) TMI 899

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.... CIT(DR) ORDER PER SAKTIJIT DEY, JM: These appeals are filed by the same assessee and arise out of a common order dated 17.05.2017 passed by learned Commissioner of Income Tax (Appeals)-31, New Delhi, pertaining to assessment years 2007-08 to 2013-14. However, presently we are concerned with assessment years 2008-09, 2009-10 and 2010-11. 2. We have heard Sh. Sachin Jain, learned counse....

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....six assessment years, including the assessment years under dispute in the present appeals. In response to notices, issued under section 153A of the Act, assessee filed his return of income offering additional income as well as agricultural income. While completing the assessment under section 153A read with section 143(3) of the Act, the Assessing Officer held that the assessee did not furnish any....

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....cifically, observations made by the Assessing Officer in the assessment orders, we are convinced that the addition of agricultural income as income from other sources was not based on any incriminating/seized material found as a result of search. Even, the disallowance of loss claimed against house property income is also not with reference to any seized material. It is a fact on record that on th....