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Issues involved: Appeal against addition of agricultural income u/s Asst. Year 2004-2005.
Facts: The assessee filed a return declaring income from interest and agricultural sources. The Assessing Officer noted discrepancies in the sale of agricultural produce and added an amount as income from non-agricultural source. The CIT(Appeals) confirmed the addition. Arguments: The Department argued that since details of agricultural produce were not filed and there were differences in the bills, the addition was justified. Decision: The ITAT referred to previous cases where it was held that if a person has only agricultural income and no other income, no addition can be made unless proven otherwise. In this case, the assessee had income from known sources apart from agriculture, making the agricultural income exempt. As no evidence was presented to show other sources of income, the addition was deleted, and the appeal was allowed.
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