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2017 (1) TMI 626 - MADRAS HIGH COURTDisallowance made on agricultural income - Tribunal deleting the disallowance on the ground that the same was exempted under Section 10(1) - Held that:- From the materials on record, it could be seen that, it is not the case of the Assessing Officer, at the first instance that the assessee has not produced any details of the expenditure incurred in raising flowers and petals in pots. Assessment order does not disclose that because of the fact that the assessee did not prove expenditure, income from flowers and petals was added. He has only stated that without performing basic operations, income generated cannot be termed as agricultural income. Even during the appeal, the Revenue has not raised such issue. Such contentions are made for the first time, before this Court. The assessment order has to fall or succeed on the contents of the order. A fact which was never raised in the assessment proceedings cannot be introduced for the first time, in an appeal under Section 260A, for an answer. Needless to state that questions of law arise on the facts considered by the authorities with reference to the provisions and for the above reasons, we are of the view that the Revenue cannot raise the said issue at this stage. In the light of the concurrent findings of the appellate authority and the appellate Tribunal and also in the light of the above decisions, this Court is not inclined to interfere with the impugned order of the appellate Tribunal. The substantial questions of law are answered against the Revenue
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