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TMI Blog2017 (6) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... waries, provided the assessee files before him the original certified copies thereof in the vernacular along with the English translation copies filed before us. The assessee shall be afforded adequate opportunity of hearing to support his case and, no doubt, the assessee shall cooperate in the fresh proceedings before AO. All pleas available to the assessee under the law shall remain so available to him. - Decided in favour of assessee for statistical purposes. - ITA No. 457(Asr.)/2014 - - - Dated:- 28-2-2017 - Shri A.D. Jain, Judicial Member, And Shri T.S. Kapoor,Accountant Member For The Assessee : Sh. Rakesh Joshi, Advocate For The Revenue : Smt. Balvinder Kaur, DR ORDER Per A.D. Jain, J.M.: This is ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken by the assessee on lease for earning agriculture income. In respect of land belonging to others, the 3 Assessing Officer had found that the name of assessee was not mentioned as user of land in the Government records. The Assessing Officer also made enquiries with regard to per acre yield of wheat, paddy and sugarcane and with regard to per acre expenses from the concerned Government Authorities. After taking into account all the information gathered during the course of assessment proceedings, as well as the submissions made by the assessee, the Assessing Officer estimated the agricultural income of the assessee at ₹ 9,72,000/-,as against the declared agricultural income of ₹ 18,00,000/-. The Assessing Officer, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission Agents has cheated him and issued him the bogus J-Form. In my considered opinion, although the Assessing Officer has objected to the admission of additional evidence but the same should be admitted for the sake of justice. Moreover, there is nothing new which is being brought on record by producing additional evidence. I, therefore, admit the additional evidence filed by the assessee during the course of appellate proceedings for the sake of justice. 6.5 On careful consideration of the material brought on record, I am of the opinion that the assessee failed to prove that he earned agriculture income of ₹ 18,00,000/- during the year under consideration. Even the production of additional evidence will not help the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e land has been taken on lease. If the land is taken on lease the expenses will be more but the expenses shown by the assessee are almost half the expenses which are usually incurred for earning agriculture income. 6.6 In view of the above stated facts and in the circumstances of the case, I am of the considered opinion that the Assessing Officer has passed a well reasoned order which do not require any interference. I, therefore, uphold the action of the Assessing Officer in making addition of ₹ 8,28,000/- to the returned income of the assessee by treating the excess agriculture income shown by the assessee to the extent of, ₹ 8,28,000/- as income from undisclosed sources. The assessee has not asked for cross examinatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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