2017 (5) TMI 1845

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....he facts and circumstances of the case and in law, the learned C.I.T.[A] has grossly erred in confirming the addition of Rs.11,94,556.00 made by the learned Assessing Officer on the ground of alleged undisclosed income by disallowing the part of the agriculture receipts. The aforesaid addition being devoid of merits, patently illegal, bad in law, baseless, arbitrary, and perverse and solely made on presumptions and surmises and being made in violation of principles of natural justice the same may please be deleted. 2. In the facts and circumstances of the case and in law, the learned C.I.T.[A] has grossly erred in confirming the disallowance made by the learned Assessing Officer of Rs.50,000.00 out of labour expenses. The aforesaid....

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....gricultural income produced by the assessee, the Assessing Officer held that the assessee had enhanced its agricultural income. Consequently, sum of Rs.11,94,556/- was treated as undisclosed income of the assessee. 5. The CIT(A) upheld the order of Assessing Officer. 6. The assessee is aggrieved by the proceedings before the Assessing Officer, wherein in the show cause notice, the Assessing Officer had proposed addition of Rs.3,71,409/-. However, after receiving the report from the Agriculture Officer, who stated that Taluka-wise details were not available but gave certain details and the Assessing Officer without any show cause or allowing any cross-examination, had enhanced the disallowance to Rs.11,94,556/-. The assessee is aggriev....

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....ived from the Agriculture Officer, Nandurbar, which was given to the assessee. In response, the assessee explained the basis of quality of fertile agricultural land and the cultivation of the said land by the assessee. The Assessing Officer after considering the arguments of assessee, enhanced the yield of crop per Hectare by 50% more than the report of Agriculture Officer, Nandurbar and made addition of Rs.11,94,556/-. The assessee claims that where the agricultural income shown by the assessee during the year was dependent on the yield of crops grown by the assessee, which was higher in the year under consideration, the same was not accepted and on the other hand, reliance was placed on the report of Agriculture Officer, who in the report....