2019 (8) TMI 1953

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....ku Singh, Sr. DR ORDER PER SUCHITRA KAMBLE, JM This appeal is filed against the order dated 22.05.2017 passed by Commissioner of Income Tax (Appeals)-35, New Delhi for assessment year 2013-14. 2. The grounds of appeal are as under : 1. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in m....

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.... grounds are without prejudice to each other. 3. During the year, the assessee was engaged in the business of agriculture, besides getting salary as director from M/s Garden View Landscape Pvt. Ltd. along with income from house property and other sources. Assessee filed its return of income declaring an income of Rs. 99,64,010/- on 29.07.2013. The case was selected for scrutiny and notice under....

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.... in the agricultural activity of growing high end plants, grass for parks, lawns since last so many years. These plants and grass etc. grown by the assessee are used in artistic & expensive landscaping projects and one of the projects where it was used was in Expansive lawns around T3 terminal of Indira Gandhi International Airport, New Delhi. Planation/samplings done by the assessee are for Indoo....

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....der as well as the order of the CIT(A). The Ld. DR further submitted that the quantum of agricultural income was exaggerated by the assessee for year under consideration and further the part of the land was barren having no agricultural/nursery activity was carried out. Therefore, the Assessing Officer as well as CIT(A) rightly made 30% of the additions as undisclosed sources. 7. We have heard ....