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TMI Blog2015 (9) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... of appellant can be treated as income from other sources when there is no evidence of income from other sources? ii) Whether learned Tribunal is justified in rejecting evidence of agriculture land owned by father of the appellant? iii) Whether the impugned order is perverse and contrary to record? 2. A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. The appellant is an individual. He is residing with his brother and parents at Mohali. The only source of income of the family is agriculture income. The appellant is earning his livelihood from agriculture proceeds. In the year 2008-09, the appellant planned to go abroad for some Young Farmers programme. He approached immigration con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of land holdings of his and his family members. The rest of amount reported as agriculture income i.e. Rs. 23,04,000/- was assessed under the head 'income from other sources'. It was further held that the appellant had failed to furnish evidence to prove that he filed return on the advice of immigration consultants. Aggrieved by the order, the assessee filed appeal before the Commissioner of Income Tax (Appeals) [CIT(A)]. The assessee contended before the CIT(A) that the Assessing Officer had failed to appreciate the provisions of section 5(1) of the Act. There was no evidence of investment of said income and during the period in question, the appellant had made deposit of only Rs. 3.17 lacs out of agriculture income. Vide order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the share of the assessee comes to Rs. 3 lacs p.a. It would,therefore, show that whatever agricultural income was established in the return of income, was not earned out of agricultural operation and was thus rightly considered by the authorities below to be income from other sources. The onus upon assessee to prove earning of the agricultural income was thus not substantiated through any evidence on record. Even before learned CIT(Appeals), the assessee failed to substantiate regarding earning of the agricultural income. Therefore, authorities below were justified in rejecting the claim of assessee of earning agricultural income. The assessee never pleaded before authorities below earning of any agricultural income by his father. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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