2025 (2) TMI 1565

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....ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated 07.06.2024 passed by the Ld. Commissioner of Income-tax (Appeals) [in short 'the Ld. CIT(A)'] for assessment year 2017-18, raising following grounds: "On the facts and in the circumstances of the case: Regarding addition of agriculture income of Rs. 2,90,830/- as cash credit ....

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.... 2. Briefly stated, facts of the case are that the assessee had filed its return of income on 04.08.2017 declaring total income at Rs. 14,59,180/-. The return of income filed by the assessee was selected for scrutiny assessment and statutory notices under the Income-tax Act, 1961 (in short 'the Act') were issued and complied with. During the assessment proceedings, the Assessing Officer ....

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....s 1 to 89. 4. We have heard rival submissions of the parties and perused the relevant materials on record. Briefly stated facts of the case are that to support of cash deposit in two bank accounts, the assessee explained same as out of income from agriculture, commission and gift. The income from commission and gift was not disturbed by the AO but the AO was not satisfied regarding the agricult....

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....w of no addition to infrastructure or irrigation technique during the year under consideration. Before us, the Ld. Counsel for the assessee submitted that the Assessing Officer has not pointed out any defect or faults in submissions made and evidence provided by the assessee. We find that that the assessee has filed evidence in support of sales of the agriculture produce during the year under cons....