1984 (2) TMI 168

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..... The ITO did not accept the assessee claim with regard to the said income being agricultural. He regarded the declared amount of Rs. 7,500 to be the assessee income form undisclosed sources. In the assessment order he wrote that the assessee was not able to submit any evidence or document in support of his agricultural income and, therefore, there was no evidence to accept the assessee claim in re .....

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..... land to the extent of Rs. 8,000, Rs. 8,500, and Rs. 8,000, respectively and the said claim had been accepted by the ITO. There was, therefore, no justification for the aforesaid claim of the assessee regarding there being agricultural income of Rs. 7,500 during the previous year under consideration not being accepted. It is, therefore, prayed that I should admit the assessee claim and delete the .....

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..... culture is rather less than what was declared by the assessee in the subsequent years and what had been accepted by the Revenue. There is, therefore, no rationale in not accepting the assessee plea with regard to the agricultural income in the year under consideration. Taking into account the probabilities of the case. I feel that the assessee claim should have been accepted. The addition made is .....

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