2025 (4) TMI 1778

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....ivek Vardhan (Addl. CIT) - Ld. Sr. DR ORDER Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of an order of learned Commissioner of Income Tax (Appeals)-5, Ludhiana [CIT(A)] dated 24-09-2019 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 06-12-2017. Having heard rival submiss....

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.... was observed that Shri Maninder Singh was having dairy income and agricultural income though he was not filing tax return. The payment was stated to be made out of agricultural income. However, the sale deed was not registered. On these facts, Ld. CIT(A) confirmed the assessment against which the assessee is in further appeal before us. 4. From the facts, it emerges that the assessee is an agr....