2025 (11) TMI 1835

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....04.2016 declaring total income of Rs. 2,57,150/- apart from agricultural income of Rs. 11,58,358/-. The assessee was requested to furnish requisite papers/documents in respect of agricultural income under section 133(6) of the Income Tax Act, 1961, but the assessee furnished incomplete information. A reminder letter dated 19.01.2018 issued to the assessee to furnish the relevant documents/papers, but the assessee has not furnished the required papers/documents on stipulated date. Notice under section 148 was issued to the assessee on 20.11.2018 after obtaining approval from JCIT, Range-3, Purnea and thereafter assessee filed belated return of income keeping all the components of ITR unchanged. Accordingly notices under section 143(2) and 14....

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....Addl./JCIT(Appeals) dismissed the appeal of the assessee without considering the submissions made by the assessee. He further submitted that the assessee is having 14 acres of agricultural land but the ld. Assessing Officer has mentioned in his assessment order that the assessee and his family members jointly owned the property. He further submitted that most of the lands have been inherited, i.e. ancestral land received from father and mother while some of the lands have been purchased later on by the assessee. These lands have been used for agricultural purposes by the forefathers for a long period time and lands purchased prior to their acquisition have been used solely for agricultural purposes. Ld. Counsel for the assessee further subm....