TaxTMI 
TaxTMI 
2025 (6) TMI 43
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.... ADDL/JCIT (A)-6 KOLKATA erred in law and on facts hurriedly passed order under S.250 without seeing that appellant has filed form Number 1 under DTVSV 2024 precluded appellant from the above scheme order may be kept as status quo for getting benefit of DTVSV 2024. 2. Appellant has produced various documents before AO and CIT(A) therefore there is no cause to disbelieve an agricultural Income may be accepted in toto on merits when appellant HUF has no other source of Income. 3. That your appellant reserve right to amend/ alter/ modify any ground or grounds during the pendency of the appeal. " 3. Ld. Counsel for the assessee clarified that the above ground raised by the assessee was in the background of the case that when the appeal was....
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....ax. This was, in turn, confirmed by the Ld. CIT(A) and the Ld. Counsel for the assessee stated that he would, therefore, agitate the confirmation of addition made on account of treating the agricultural income returned by the assessee as 'income from other sources' before us. 5. Drawing our attention to the facts of the case, Ld. Counsel for the assessee contended that for the impugned the year, the assessee had declared agricultural income of Rs. 10,88,685/-, which was accepted only to the extent of Rs. 4 Lacs and the balance of Rs. 5,36,211/- added to the income of the assessee merely on the premise that in the immediately preceding year i.e. A.Y. 2016-17, in scrutiny assessment the declared agricultural income of the assessee of....
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....ses to the tune of Rs. 6,15,775/- Rs. 8,89,878/- Rs. 3,76,367/- & Rs. 10,88,685/-. Ld. Counsel for the assessee pointed out that the assessee has substantiated his explanation with furnishing documents of agricultural holding by way of 7/12 account, agricultural sale bills, books of accounts maintained by it, bank book, cash book, agricultural income ledger and agricultural sale ledger as also copies of purchase bills. He stated that despite furnishing all details and information and despite differentiating the assessee's case of the preceding year and pointing out why the agricultural income accepted therein would not form the basis for the impugned year, the AO ignored all the submissions and simply followed the pattern applied for fr....
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....in the order of the authorities below in treating the income returned by the assessee to the extent of Rs. 5,36,211/- as its 'income from other sources'. Undoubtedly, the authorities below had drawn on the assessment made in the case of the assessee in immediately preceding assessment year to disbelieve agricultural income to this extent as being genuine. But it is a fact on record that the assessee had pointed out why the agricultural income assessed in the immediately preceding year cannot form the basis for the impugned year also, pointing out that it was an ex parte assessment, framed without hearing the assessee. The assessee had also pointed out with documentary evidences as to how the entire agricultural income returned by it....
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....by it for the number of members in the family etc. As is evident, all the queries raised by the Ld. CIT(A) pertain to the cash transactions. They appear to be directed to enquire into the genuineness of certain cash transactions or probably the source of cash deposit in the Bank, but this was not the issue in the present case, which the Ld. CIT(A) had noted, was not enquired into by the AO i.e. relating to agricultural income returned by the assessee. There is not a single line inquiring about the persons to whom the agricultural crops were sold or any direction to produce them before him for examination or any such enquiry. The Ld. CIT(A)'s order, therefore, confirming the addition on account of the fact that the assessee did not respo....