TaxTMI 
TaxTMI 
2023 (8) TMI 383
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....ommon, for the sake of convenience, these appeals are being heard together and disposed off, by this consolidated order. 2. The assessee has, more or less, raised common grounds of appeal for all the assessment years. Therefore, for the sake of brevity, grounds of appeal filed for the AY 1999-2000, are re-produced as under: 1. The learned Commissioner of Income-tax (Appeals) erred in sustaining the addition of Rs. 2,50,000/- being agricultural income treated as other income. 2. The appellant submits that before the learned Commissioner of Income-tax (Appeals), the appellant had requested to consider the additional evidence submitted and the learned Commissioner of Income-tax (Appeals) ought to have called for a remand r....
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....er to consider in the fresh assessment order to be passed. 7. The appellant therefore prays that the addition of Rs. 2,50,000/- made under other sources by the assessing officer may be deleted and the same may be considered as agricultural income and justice rendered. 8. The appellant further submits that the assessing officer erred in invoking the provisions of section 158BC to the appellant's case as the disallowance of agricultural income was not based on any seized document at all. 9. The appellant therefore submits that the original order passed u/s. 158BC is liable to be cancelled as the said provisions had no application to the appellant's case at all. 3. The brief facts of the case are that the ....
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....l for the assessee submitted that the AO & the Ld.CIT(A) erred in not considering various evidences filed by the assessee, including extent of land held by the assessee and agricultural activities carried out during relevant assessment years. The Ld.Counsel for the assessee further submits that the assessee is having 12.40 acres of agricultural land at three villages and also carried out various agricultural operations, including cultivation of banana, etc. If you consider the extent of land held by the assessee and nature of crop grown during relevant assessment year, agricultural income declared by the assessee is commensurate with land held by the assessee, and thus, the AO ought to have accepted the claim of the assessee. Therefore, he ....
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....by the assessee nor certification of the VAO who is competent authority to certify the agricultural activities carried out by the assessee. Therefore, we are of the considered view that the AO and the Ld.CIT(A) are erred in not appreciating the fact while disallowing the claim of agricultural income. At the same time, the assessee also could not file credible evidence to justify the claim of agricultural income. Even if you go by the claim of the assessee, income declared under agricultural operations is not commensurate with extent of land held by the assessee and agricultural operations carried out during relevant assessment year. Therefore, we are of the considered view that both the parties failed to make out their case with necessary e....