TaxTMI 
TaxTMI 
TaxTMI 
2016 (9) TMI 1656
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....ruxes of the issues are as follows:- "i) The learned Commissioner of Income Tax (Appeals) has erred in sustaining the order of the learned Assessing Officer who had disallowed Rs.1,18,844/- & Rs.83,812/- being expenses incurred towards electricity charges & repairs & maintenance respectively due to lack of evidence. ii) The learned Commissioner of Income Tax (Appeals) has erred in confirming the disallowance of Rs.2,20,316/- made by the learned Assessing Officer in regard to depreciation. iii) The learned Commissioner of Income Tax (Appeals) has erred in confirming the disallowance of Rs.3,18,750/- made by the learned Assessing Officer in regard to agricultural income . 3. Since at the time of hearing, the learned Authorized Repre....
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....ppeals) confirmed the order of the learned Assessing Officer accepting his view. 5.3 Before us, the learned Authorized Representative argued by stating that even if the assessee could not prove with cogent evidence for the entire revenue received from business to a certain extent she was able to produce the cameraman who had given evidence in favour of the assessee, therefore at least to a certain extent the business receipt is proved. Hence, the assessee is entitled to the benefit of depreciation and accordingly pleaded for allowing the same as deduction. 5.4 The learned Departmental Representative on the other hand relied on the orders of the Revenue and argued in support of the same. 5.5 We have heard the rival submissions and careful....
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....llant's proprietary concern as 'income from other sources' (which has, however, not been contested by the appellant). Since the circumstantial evidence established that the appellant's proprietary concern did not carry out any business activity during the relevant accounting year, the Assessing Officer simultaneously disallowed the depreciation claim of Rs.2,20,316/-." 5.6 It is also apparent that the learned Assessing Officer has arrived at his conclusion based on circumstantial evidence. Further, the Revenue has not been able to point out the source from which the assessee had earned the income which she has declared in her return of income. In this situation, we are of the considered view that it cannot be presumed that....
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....ing Officer treated the same as income from other source. 6.2 With respect to Rishiyur land, the assessee had claimed agricultural income of Rs.45,420/- , but the learned Assessing Officer treated the same as income from other source because the land was leasehold and the assessee has not furnished any evidence with respect to the lease and also not furnished any evidence for having earned agricultural income. 6.3 On appeal, the learned Commissioner of Income Tax (Appeals) confirmed the order of the learned Assessing Officer accepting with his view. 6.4 Before us, the learned Authorized Representative submitted that owning of 23.82 acres of land at Paiyanoor village by the assessee has been accepted by the Tribunal for the assessment yea....
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....vide order dated 16.02.2006 in ITA No.893/Mds/2001. Considering these facts and the extent of land holding of the assessee, we are of the considered view that the amount of agricultural income declared by the assessee of Rs.3,18,750/- is quite reasonable. The Revenue has also not made any effort to prove that no agricultural activity was carried on in the assessee's farm. The Revenue has rejected the claim of the assessee only on the basis that the assessee has not proved with documentary evidence that she has earned agricultural income. In normal circumstances for petty farming activity it is difficult or sometimes not practicable to maintain documentary evidence for carrying out agricultural activities. In such situation, though the onus ....