2025 (6) TMI 888

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....st the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 03.05.2024 for the AY 2018-19. ITA No. 1939/KOL/2024 02. Since, the issue involved in both these appeals is common and the appeals relates to the same assessee, therefore, these appeals are being disposed off by this common order for the sake of brevity and convenience. 03. At the outs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... claiming that the agricultural income of Rs. 23,59,540/- as exempt. The case of the assessee was selected for scrutiny and accordingly, the statutory notices along with questionnaire were issued and were also replied by the assessee. The assessee is owner of agricultural land qua which the evidences were placed before the ld. AO in the current year as well as in the earlier assessment years. The ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-07, even in the assessments framed u/s 143(3), the department has accepted the agricultural income from the said land. We note that in A.Y. 2006-07, the agricultural income was accepted at Rs. 64,28,220/- and in for A.Y. 2005-06, the agricultural income was Rs. 1,89,07,751/-. Even during the year, the assessee has produced a certificate from the local revenue authority certifying the land to be A....