2025 (11) TMI 1842

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....r Kochar, C.A. For the Respondent : Shri C. Sivakumar, Addl. CIT ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order dated 27.03.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2017-18. 2. The assessee raised 6 grounds of appeal amongst whi....

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....R Shri Shreyansh Kumar Kochar, CA submits that all along for AYs 2016-17, 2018-19, 2019-20 and 2020-21, the Revenue accepting the returned income with the claim of agricultural income, except for AY 2016-17, disallowance made on account of difference in the yield per acre with respect to sugarcane produce and drew our attention to the assessment orders placed on record in the form of paper book. T....

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.... however, the Revenue accepted the returned income with the claim of agricultural income of Rs.. 81,95,450/- and Rs.. 78,17,150/- respectively vide intimations. We find that there is no dispute with regard to accepting the returned income with the claim of agricultural income for AY 2018-19 and 2019-20. Further, for AY 2020-21, though it is selected for scrutiny on the basis of large agricultural ....