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TMI Blog2015 (9) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 147 is based on “no information” or it is a case of mere change of opinion on the part of the AO. Thus the action of the AO in reopening the assessment by issue of notice under section 147 was valid - Decided against assessee. Failure to discharge the burden of proving the agriculture income with substantive evidences - CIT(A) deleted the addition - Held that:- We find that the AO in the immediate succeeding Asstt.Year 2005-06 has accepted the agriculture income declared at higher figure of ₹ 9,39,660/- by the assessee in scrutiny assessment framed under section 143(3) of the Act vide order dated 22.2.2007. The assessee has filed a chart showing the details of gross agriculture income, expenses incurred on agriculture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act without considering the facts and circumstances of the case brought in by the AO in its entirety. 1.1 The ld.CIT(A) has erred in observing that no evidences pertaining to the sale of agriculture produce to Shri Dilip J. Desai were collected by the AO without considering the fact that Shri Dilip J. Desai has categorically denied to have made purchase of agriculture produce from the assessee in the statement recorded on oath. 1.2 The ld.CIT(A) has erred in observing that copy of the statement of Shri Dilip J. Desai was not provided to the assessee without considering the fact that affidavit field by shri Desai, containing identical contents was provided to assessee for cross examination. 1.3 The ld.CIT(A) has erred in holding that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was examined by the AO and was accepted by him in the original assessment. The assessee has filed necessary evidences in this regard before the AO. He submitted that it is a case of change of opinion on the part of the AO in reopening the assessment, which was not permissible under the law. He relied on the order of the CIT(A). 5. We have considered rival submissions regarding legal issue of validity of reopening of the assessment under section 147 of the Act. We find that the reopening under section 147 is sought within four years from the end of the relevant assessment year. The department was having definite information in the shape of the statement of Shri Dilip J. Desai, who has denied to have made purchases of agriculture produce f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he submission of the learned DR. He submitted that the assessee alongwith other three family members own 83 acres of fertile agriculture land with orchard of 1500 mango trees and 1450 chikoo trees thereon. The agriculture income declared by the assessee in the preceding and succeeding assessment year was accepted by the department, even in scrutiny assessment. He submitted that initial onus placed on the assessee has been discharged by it by filing the necessary evidence in the form of copy of revenue records etc. He submitted that the issue is covered in favour of the assessee with the decision of the ITAT, Ahmedabad in the case of co-owner of the agriculture land in question, Smt. Nirmalaben Ramanal Shah for the same Asstt.Year 2004-05 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h has been filed in the compilation before us. We find that the AO in the immediate succeeding Asstt.Year 2005-06 has accepted the agriculture income declared at higher figure of ₹ 9,39,660/- by the assessee in scrutiny assessment framed under section 143(3) of the Act vide order dated 22.2.2007. The assessee has filed a chart showing the details of gross agriculture income, expenses incurred on agriculture operations etc. for the Asstt.Year 2001-02 to 2006-07. The assessee has also filed copy of the agreement dated 1.5.2003 entered into by the assessee with Shri Dilip J. Desai. Copies of the affidavits of three neighborhood farmers confirming that Shri Dilip J. Desai has plucked mangoes from the land of the assessee were also filed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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