2022 (11) TMI 609

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....2(4), Tirupur for the assessment year 2017-18 u/s.144 of the Income Tax Act, 1961 (hereinafter the 'Act') vide order dated 09.10.2019. 2. The first issue raised vide ground Nos.1 & 2 is regarding jurisdiction which reads as under:- 1. CIT(A) erred in upholding the assessment u/s 144 passed without issuing any notice u/s 143(2) when the return of income was filed on 11.07.2019. 2. 142(1) notices issues are against the provisions of the Act and the consequent assessment is bad in law and CIT(A) is erred in upholding the same. 2.1 At the outset, the ld.AR for the assessee stated that he is not pressing these two grounds and hence, the same are dismissed as not-pressed. 3. Coming to the issue on merits which is agains....

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.... to hearing notice issued on 25.10.2021 and assessee also submitted income certificate from Village Administrative Officer (VAO) certifying income per annum at Rs.8 lakhs (Rs.3 lakhs from assessee's land and Rs.5 lakhs from her husband's agricultural land). The assessee replied as under:- "Sir, With reference to your query, I would like to furnish before you, the following enclosures 1. Proof of 5 Acres (1.94.5 Hectares) of Agricultural Land in the name of Arunadevi in English version 2. Proof of 10 Acres (4.22.5 Hectares) of Agricultural land in the name of Mr.Muthusamy (spouse of Arunadevi) in English version. In order to prove our nature and source of Income is only from Agriculture and from our agricultural land, our Per annum ....

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....re basis of CIT(A) rejecting the explanation of the assessee and rejecting evidences that the lands are dry lands and moreover the assessee is not engaged in any commercial activity. The CIT(A) also rejected the explanation of the assessee for the reason that the assessee has not maintained any books of accounts to prove the availability of cash in hand. The ld.Senior DR supported the orders of AO as well as the CIT(A). 5. After hearing rival contentions and going through the documents placed before us in assessee's paper-book 1 & 2 and perusing the order of CIT(A) who has reproduced the land holding documents, which proves that the assessee is owner of 5 acres of agricultural land and assessee's husband is owner of 10 acres of agricultu....