9911796707
TMI Blog2000 (4) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... accepting additional evidence in support of agricultural income without affording an opportunity to the AO and thereby allowing assessee's (sic) although the same was assessable as income from other sources for not furnishing plausible evidence before the AO." 2. The learned Senior Departmental Representative submitted that the assessee did not file details of agricultural receipts and expenses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the AO should be restored or the matter should be sent back to the CIT(A) for passing a fresh order after complying with the requirement of r. 46A. 3. The learned counsel appearing on behalf of the assessee submitted that no additional evidence was produced before the Dy. CIT(A). The Dy. CIT(A) has granted relief to the assessee on the basis of material already existing on assessment records. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was shown for the first time in a revised return filed by the assessee. The AO vide order-sheet entry dt. 13th Dec, 1989, asked the assessee to explain the agricultural income as shown in the revised return. The assessee produced evidence for purchase of 25 bighas of irrigated agricultural land on 22nd Oct., 1982, which was duly recorded in the books of the partnership firm M/s Babulal Anil Kumar. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Dy. CIT(A), inter alia, reveals that the assessee submitted before him a copy of his personal agricultural account showing receipt of Rs. 31,272 on account of sale of agricultural product and expenses of Rs. 978 thus giving a net agricultural income of Rs. 30,294. The Dy. CIT(A) has observed that the agricultural income of Rs. 5,625 was taken in the capital account of the assessee in the bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the considered opinion that the order of the Dy. CIT(A) for both the years under consideration should be set aside and the matter should be restored back to the first appellate authority for deciding the same in accordance with the relevant provisions of law, r. 46A and after providing adequate and reasonable opportunity to both the sides. 6. In the result, both the appeals are treated as allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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