2015 (6) TMI 726

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..... see even during the previous years which was substantial. The Tribunal therefore, came to the conclusion that the assessee had been engaged in agricultural activity. The main dispute related to the agricultural activities. In this regard, the Authorities have considered the sales of various items such as wood, wheat, haldi etc. The extent of the lands cultivated was, however, in doubt. Initially t .....

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..... is against the order of the Tribunal passed in an appeal filed by the appellant. The appellant had challenged the order of the Assessing Officer which has been confirmed by the CIT (Appeals) computing the assessee's agricultural income at ₹ 3 lacs. The Assessee claimed his agricultural income to be ₹ 12 lacs. The appellant/assessee succeeded substantially before the Tribunal. The .....

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..... ppellant claimed that about 25 acres was taken on lease. The document, however, did not establish the same. Further as noted by the Tribunal also no books of accounts/bills/voucheRs. have been produced. This was also a relevant factor while testing the appellant's claim. 2. Having considered all these facts, computation of the income at ₹ 9 lacs as against the claim of ₹ 12 lacs .....

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