TaxTMI 
TaxTMI 
2025 (3) TMI 518
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....78912(1) & 1031978555(1), in proceedings u/s 263 of the Income Tax Act, 1961 (in short "the Act"), appeal-wise; respectively. 2. Heard both the parties at length. Case files perused. 3. Both the parties are very much ad idem during the course of hearing that the assessee's instant three appeals raises an identical issue of it's entitlement of claim section 10(1) agricultural income exemption; involving varying sums, as the case may be. We therefore treat it's appeal ITA No. 1879/Del/2021 for A.Y. 2015-16 as the "lead" case. 4. Next comes the assessee's sole substantive issue between the parties regarding correctness of the learned PCIT-15 impugned revision directions issued u/s 263 of the Act holding the Assessing Officer's corresp....
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.... by the assessee without making any appropriate enquiries and even while ignoring the fact that the freight charges bills provided by the assessee of M/s. Milap Transport Road lines, were in reply to notice u/s 133(6) of the I.T. Act, 1961. The assessee informed that "the GR/Bilties as annexed with the present notice are neither printed by us nor issued by us at any point of time and they are forged and fabricated GR/Bilties. It is pertinent to mention that no goods were transported for M/S Vipul Mittal HUF at any point of time by our office especially on the dates as mentioned on the said bilties/invoices. The said bilties/invoices are forged and fabricated as my trade name i.e. (Milap) is not written properly". This is evident from this t....
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.... office from the assessee on 26/03/2021. 6. The response of the assessee with regard to the above notice may be summarized as under:- "The Assesses filed the detailed reply on 15/12/2017 in response to the above show cause notice dated 08/12/2017 and stated that the Assessee has not dealt with Milap Transport Roadlines. The transportation of agricultural produce was done by the agent, i.e. (M/s Guru Kirpa & Co). Further stated that the Assessee has requested the persons from whom the Assessee has taken the land on lease to comply the Notices issued u/s 133(6). Similarly the Assessee requested M/s Guru Kirpa & Co. to appear before the AO in response to summon issued u/s 131 of the Act. All the person, from....
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.... M/s Vikram Traders Commission Agent Complied Enclosed 06/10/2017 M/s Kapoor Chand Telu Ram Commission Agent Complied Enclosed 06/10/2017 M/s Sarpanch Commission Agent Commission Agent Complied Enclosed 06/10/2017 M/s Dhaliwal & Co. Commission Agent Complied Enclosed 06/10/2017 M/s Guru Kripa & Commission Agent Complied Enclosed Since, the A O has not found any discrepancy in the documents/ details of agriculture income/expenditure, therefore he has accepted the agriculture income and expenditure, except the transportation charge s. In view of above it is amply clear that, AO completed the assessment after detailed inquiries ad due verification of a....
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....e interests of the revenue. 10. In view of the facts stated above and from the perusal of the documents/submissions made by the assessee during the assessment proceedings before Pr. Commissioner of Income Tax-15, New Delhi, I, the Pr. Commissioner of Income Tax, Delhi-15, New Delhi, therefore, remand the matter back to the Assessing Officer to examine the case afresh especially with regard to the quantum of deduction claimed under Chapter VIA under the Income from agriculture income amounting to Rs. 97,22,240/- along with the such deduction taken on this account during preceding years. The same allowed by the A.O. in respective A.Y. need to be re-examined. 11. The assessing officer is directed to grant adequate opportunity....
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....utiny. Nor do we find any Revenue record in assessee's name as his lease holder of the said lands. We are accordingly of the considered opinion that given the fact that even the assessee's title or lease hold rights on the corresponding agricultural land have neither been examined nor verified till date despite the fact that the limited scrutiny raised the sole issue of "larger agricultural income", we are of the considered view that even if there were some other inadequate enquiries with the commission agents concerned would not negate applicability of section 263(1) explanation-2 of the Act (supra). 8. It is at this stage that the learned counsel invites our attention to para 10 in the impugned revision directions that the same suffer ....