2015 (10) TMI 1392

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..... ed by the authorities below to be ' income from other sources'. The onus upon assessee to prove earning of the agricultural income thus, not substantiated through any evidence on record. Even before ld. 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.- Decided against assessee. - ITA No. 472/CHD/2014 - - - Dated:- 29-10-2014 - SHRI BHAVNESH SAINI AND SHRI T.R.SOOD, JJ. For the Appellant : Shri Brij Bhushan For the Respondent : Shri Manjit Singh ORDER PER BHAVNESH SAINI,JM This appeal by the assessee is directed against the order of ld. CIT(Appeals), .....

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..... 8 acres in the name of his mother. The land was given on lease @ ₹ 32,000/- per acre. The assessee did not fi le any evidence to the effect that high agricultural income was declared on the advice of Immigration Consultant. The Assessing Officer held that it was duty of the assessee to fi le correct particulars of his income and substantiate the same. The Assessing Off icer, taking a view most favourable to the assessee on the basis of the Lease Agreement in respect of land holdings of the assessee and his family members, computed the agricultural income of assessee at ₹ 8,96,000/- and balance amount of ₹ 23,04,000/- was treated as ' income from other sources' and addition was accordingly made. 3. The assessee c .....

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..... d, ld. DR relied upon orders of the authorities below. 6. On consideration of the rival submissions, we do not find any merit in the appeal of the assessee. The assessee has declared agricultural income of ₹ 32 lacs and admitted before Assessing Officer that assessee and his brother and mother are also having agricultural land and their total income is around ₹ 10 lacs to ₹ 12 lacs approximately and the share of the assessee comes to ₹ 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 .....

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