TaxTMI 
TaxTMI 
2025 (4) TMI 2046
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...., Sr.AR ORDER PER GEORGE GEORGE K, VICE-PRESIDENT : This appeal at the instance of assessee is directed against National Faceless Assessment Centre / Commissioner of Income Tax (Appeals)'s ["CIT(A)"] order dated 07.10.2024 passed u/s. 250 of Income Tax Act, 1961 ("the Act" hereinafter). The relevant assessment year is 2020- 2021. 2. The solitary issue raised is whether the CIT(A) is ju....
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....ce, assessee did not furnish documentary evidence in support of receipt of agricultural income, the AO completed the assessment u/s.143(3) of the Act by disbelieving the agricultural income disclosed in the return of income and adding the same as income u/s.69A of the Act. 4. Aggrieved by the order of the assessment, the assessee filed appeal before the first appellate authority. Before the fir....
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....channel? 5. Aggrieved by the order of the CIT(A), the assessee has filed the present appeal before the Tribunal. The assessee has filed a paper book enclosing therein six original lease deeds in Malayalam and also translated copies in English. The assessee has also furnished the bank statements disclosing agricultural receipts are received through bank channels, etc. The learned AR submitted th....
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....usal of the original Malayalam lease deeds, we find that both the lessor and the lessee have been signed the said lease deeds. The assessee has also furnished on record the agreements for sale of rubber trees and teakwood. The assessee has also furnished bank statement evidencing that the agricultural receipts are received through banking channels. The AO and the CIT(A) had rejected the claim of t....