2022 (7) TMI 493

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....r the sake of convenience. 2. Although a number of grounds have been raised by the assessee, however, these all relate to the order of the learned CIT (A) in confirming the following additions made by the Assessing Officer towards agricultural income: A.Y 2003-04 Rs.81,485 A.Y 2004-05 Rs.90,861 A.Y 2005-06 Rs.95,377 3. We take ITA No.151/Hyd/2022 for the A.Y 2003-04 as the lead case. Facts of the case, in brief, are that the assessee is an individual and filed his return of income declaring an income of Rs.11,77,046/- and agricultural income of Rs.5,66,280/-. A search and seizure operation u/s 132 of the I.T. Act was conducted at the residential and business premises of the assessee. In response to the notice u/s 153A, the assessee ....

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....n of the Assessing Officer in treating such agricultural income as "income from other sources" by observing as under: "The common addition in all the years under consideration is with regard to agricultural income filed by the appellant in the return of income. In all the years, the Assessing Officer has disallowed the agricultural income. The table below brings out the quantum of the full disallowance made by the Assessing Officer of the said agricultural income claimed by the appellant in each of the year under consideration. A.Y Income from other sources (in Rs.) 2003-04 81,485 2004-05 90,861 2005-06 95,377 2006-07 0 2007-08 1,08,410 2008-09 11,38,820 2009-10 9,28,856 Total 24,43,809 With regard to addition made on ....

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.... the Tally software. The appellant was further questioned and it was asked regarding the yield etc of the claim of vegetables and flowers grown but the appellant inspite of its claim that it bas receipts of the sale of the same bas failed to produce anything bonafide till date and in the concluding question no.8 the appellant accepted that it has no accounts of agriculture activity but only sale receipts but the same were neither produced as a proper evidence at any point in lime. Therefore, the only place the said agriculture income was found mentioned is in the return of income of the appellant and its tally software which are mere entries. The Assessing Officer bas also observed that only entries arc made of receipts and there are no o....

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....d the agricultural income declared by the assessee on the ground that the assessee failed to produce any evidence such as the bills and vouchers for the agricultural activities being carried out and the yield of vegetables and flowers grown by the assessee in the said land. He submitted that no doubt the assessee failed to produce any such documentary evidence to the satisfaction of the Assessing Officer/CIT (A) but the fact remains that the assessee is holding 38.86 acres of agricultural land and some benefit should be given towards agricultural income. 8. The learned DR, on the other hand, strongly supported the orders of the Assessing Officer and the CIT (A). She submitted that despite number of opportunities granted by the Assessing Of....