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TMI Blog2013 (8) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... tances of the case and in law, the CIT(A) should have deleted the entire addition made by the Assessing Officer." 2. The brief facts of the case are that the assessee is an individual and filed his return of income on 9.6.2008 showing total income at Rs.14,240/-. The assessee also declared agricultural income of Rs.9 lakhs. The case of the assessee was selected for scrutiny. During assessment proceedings, the Assessing Officer noted that assessee declared agricultural income of Rs.9 lakhs from total land of 180 bigha, out of which 100 bigha of land was in assessee's name and 80 bigha was in the name of his mother. The assessee submitted that he was managing the agricultural activities from the land of his mother and all income is declared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er sources. However, it would not invalidate the entire action of the AO. as the mistake is covered u/s 292B of the 1T Act, 1961. The AO. has not given any basis for not taking into consideration agricultural income earned from 80 bighas of land held by appellant's mother. Moreover, it is not the case of the AO that the agricultural income arising from the Ian owned by the appellant's mother was not available with the appellant. No enquiry has been made by the AO to establish that the agricultural income arising tram the agricultural land belonging to the appellant' mother were spent and utilized by the appellant's mother for her own personal expenses. No claim has ever been raised by the appellant's mother that the agricultural income aris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... war Singh S/o Shadi .Ram, Village Dungar, Muzaffarnagar in ITA NO.3907 (Del) 2006 on the basis of enquiry conducted by the A.O. has held that the .maximum yield per bigha from sugarcane( cash crop) can be derived at 50 quintals. On such basis agricultural income from sale of sugarcane in the aforesaid case was worked out to Rs.2,500/- per bigha. As per the appellant the average income from sale of sugar cane per bigha ranges from. Rs.6,500/- to Rs.7,OOO/- but he has not submitted details regarding expenses incurred on agricultural operations which are estimated at 50% of agricultural receipts and hence net income would come to Rs.3000/- to Rs.3,500/-per bigha. From the details furnished in respect of agricultural produce, it is observed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Rs.130/- per qtl. In view of the above rate, the Ld AR submitted that Ld CIT(A) should have considered this rate while arriving at the relief. Therefore, it was argued that whole of the addition made by the Assessing Officer should have been deleted. 6. The Ld DR, on the other hand, argued that Rs.5000/- per bigha is the maximum yield. Out of which expenses are to be reduced and therefore Ld CIT(A) has considered the yield after expenses. 7. We have heard the rival submissions of both the parties and have gone through the material available on record. We find that claim of the assessee regarding cultivation of 180 bigha of land was accepted by the ld CIT(A) and Ld CIT(A) has taken an amount of Rs.3500/- per bigha as net income from a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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