TaxTMI 
TaxTMI 
2024 (2) TMI 213
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....al gains and addition of Rs. 30430210/- as agricultural income for rate purposes to the income of the assessee without proper application of mind and Ld. CIT(A) erred in law and on facts in confirming the said addition in the facts and circumstances of the case. 2. That the Ld. AO erred in law and on facts in passing an invalid, arbitrary and unreasonable assessment order making a substantive addition of Rs.30184566/- and addition of Rs. 30430210/- as agricultural income for rate purposes to the income of the assessee and Ld. CIT(A) erred in law and on facts in upholding the assessment made by Ld. AO in the facts and circumstances of the case. 3. That the Ld. AO erred in law and on facts in making and Ld. CIT(A) in confirming the substa....
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....see for entitlement to deduction u/s 54 of the Income Tax Act. The appellant craves leave to amend or alter all or any of the aforesaid grounds of ~ and amend, alter or add any other ground of appeal." 3. The peculiar facts of the case are that the assessee is an illiterate villager, who appeared in person before us and tried to explain the impugned facts, from which we gather that the assessee along with other family members, inherited some agricultural land in village Daulatpur, New Delhi, in which the assessee had 1/5th share. The total land area was 16 Bigas, 7 Biswas and 10 Biswani which was sold for Rs. 15,21,51,042/- by five family members. 4. Return of the assessee was selected for scrutiny through CASS and on finding that the sai....
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.... but nowhere he has mentioned the status of assessment in the hands of the co-owners. 9. The appellant lady before us stated that her brother has purchased some agricultural land out of the consideration given by her but showed her inability to furnish documents as the same are available with her sister-in-law who does not allow her to enter into the house. 10. On such peculiar facts of the case, bank account of the assessee has been freezed by the officers, making her life more miserable. We do not want the illiterate lady to suffer in the hands of the revenue but at the same time we also feel helpless as we cannot do anything for this illiterate lady. 11. In the interest of justice and humanity, we restore the issue to the file of the ....