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TMI Blog2015 (10) TMI 1392X X X X Extracts X X X X X X X X Extracts X X X X ..... income from business and profession' at Rs. 1,17,500/- in the return of income fi led on 29.09.2009. The Assessing Officer asked the assessee to furnish evidence regarding agricultural income and particulars and details of land holding and copies of Form-J in respect of sale of agriculture products. The assessee submitted before Assessing Officer that during the year in question, he was planning to go abroad for some Young Farmers Programme and he approached to some Immigation Consultants in Chandigarh and they asked him about the income which he do not have other than agricultural income. Then they suggested him to file the ITR with heavy agricultural income and show agricultural income of around Rs. 30 lacs. Mr. Ajay Pal Singh is having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diture and it is not a case of bogus capital formation. Addition is made merely on suspicion. He has relied upon order of the ld. CIT(Appeals) in the case of Smt. Harjit Kaur Gill & others. The ld. CIT(Appeals), however did not accept contention of the assessee because onus upon assessee having agricultural income has not been discharged. Further, the assessee admitted that whatever is declared in the return of income was not correct, therefore, cannot take contrary stand now. In the absence of any evidence of earning agricultural income to the effect is declared in the return of income, appeal of the assessee was dismissed. 4. The ld. counsel for the assessee submitted that the counsels have not properly advised the assessee at the stage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earning of any agricultural income by his father. The assessee on one hand pleaded before the authorities below earning of the lesser agricultural income and has now taken a contrary stand to accept the agricultural income declared in the return of income by claiming that father of the assessee also earned agricultural income. This fact is pleaded for the first time before the Tribunal and thus, cannot be taken into consideration. The assessee never made any such claim before the authorities below and further no proper steps have been taken for admission of any additional evidence before the Tribunal. Therefore, whatever photo copies of some land holding have been filed in the Paper Book, cannot be taken into consideration. Considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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