TaxTMI 
TaxTMI 
TaxTMI 
2023 (2) TMI 194
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...., 1961. Ground No. 2 That on the facts and in the circumstances of the case the Learned CIT(A)-2 Chandigarh has erred in law and facts in upholding the contention of the learned AO in adding Rs. 9,00,000/- inspite of complete documents alongwith reasons submitted. Ground No. 3 That on the facts and in the circumstances of the case the Learned CIT(A)-2 Chandigarh has erred in law and facts in upholding the contention of the learned A O has not reduced the agricultural income as disclosed in the return of income filed pursuant to notice u/s. 148 and accepted by the learned AO in the assessment order of Rs. 5,56,000/-." 2. Briefly the facts of the case are that the case of the assessee was reopened u/s. 147 by issuing notice u/s. 148 ....
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....10 Lakhs (wheat) on 06.04.2009, Rs. 88,200/- (Bajra) on 20.08.2009 and Rs. 2,00,850/- (Rice) on 01.09.2009. ii. Additionally there is a joint confirmation from Sh. Harchand Khan s/o. Sh. Nasib Khan & Gurinder Singh s/o. Sh. Naib Singh regarding purchase of poplar trees from Sh. Hardev Singh s/o. Sh. Gurdial Singh on several dates (14 times during the year), evidencing small payments each time, totaling to Rs. 9 lakhs. Evidence has also been filed regarding ownership of land that have been sold subsequently by the assessee. Evidence in the form of Jamabandi and Girdwari have been filed (English translation have also been provided). The said evidences however do not certify cultivation poplar trees. The assessee has cited the ITAT, Chandiga....
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....at and poplar 6,50,000/- 28.11.2009 Wheat and poplar 2,40,000/- 13,90,000/- The details are not in congruity with the seasonal sales pattern at the end of the harvest seasons. From the details it is seen that wheat is seen to have been sold beyond normal harvest times. Also there is mention of sale of rice in the J form a product that was not taken as a source before the assessing officer. (iii) In light of the above the explanation given on account of sale of poplar trees needs to be negated. The J form in respect of sale of cereals, even though at variance with the details given before the AO, is accepted given the fact that the assessee is in possession of agricultural land and undertakes cultivation. The amou....
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....ial available on the record. In the present case it appears that the A.O. made the addition and rejected the explanation of the assessee that the Popular trees were also planted on the periphery of the field having the crops of wheat and paddy. The A.O. did not doubt the crops sown by the assessee but had not accepted this contention that the Popular trees planted on the land and on the periphery of the field were sold for Rs. 20.65 lakhs. Ld. CIT(A) estimated the agriculture income at Rs. 11,00,000"/- from 27.5 Acres of land @ Rs. 40,000/- per acre and also accepted the income from sale of Popular trees at Rs. 2,00,000/- on estimate basis. However while accepting the income at Rs. 2,00,000/- no cogent reason has been given, on the contrary....
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....ned by the Ld. CIT(A) is deleted." 5. It was accordingly, submitted that the additions made and confirmed by the ld. CIT(A) be directed to be deleted. 6. Per contra, the ld. DR relied on the finding of the ld. CIT(A). It was submitted that part relief of Rs. 4.90 lacs has already been provided to the assessee and the balance amount of Rs. 9 lacs was disallowed since the assessee failed to substantiate the source of cash deposit with any documentary evidence. Regarding decision of the Co-ordinate Chandigarh Benches in the case of Shri Mahavir Singh relied upon by the ld. AR, it was submitted that the facts of the said case are distinguishable from the present case. It was submitted that in the said case, the affidavits of the purchasers we....
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....ccepted. In support of his contention, the assessee has submitted joint affidavit/confirmation from Shri Harchand Khan and Gurinder Singh which has also not been accepted. We have gone through the submissions filed by the assessee before the ld. CIT(A) wherein the assessee has submitted the joint affidavit/confirmation from Shri Harchand Khan and Gurinder wherein they have categorically stated that they have purchased popular trees from the assessee for further sale and have made payment in cash totaling to Rs. 9,00,000/- besides photocopies of popular trees grown and sold by the assessee, cash flow statement of his agricultural activities have also been submitted. Nothing has been stated as to what further explanation or documentation is r....