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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 ..... ng of timber. The assessee filed his return of income for the year under consideration on 14.11.2007 declaring therein an income of Rs. 1,14,250/-. During the course of assessment proceedings, it was noticed by the Assessing Officer that the assessee in its return had shown agricultural income of Rs. 18,00,000/- for rate purposes. The Assessing Officer made detailed enquiries with regard to the earning of the huge agriculture income by making independent enquiries. During the course of enquiries, it had been found that the assessee had furnished J-Form in respect of an agricultural income receipt of Rs. 7,04,292/-, the authenticity and genuineness of which could not be proved by the assessee. It had also been noticed that some receipts of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment in the case of the assessee was, therefore, completed by the Assessing Officer vide order passed under section 143(3) of the Act, dated 30.12.2009, at an assessed income of 4 Rs. 9,47,160/- + Agricultural Income of Rs. 9,72,000/- for rate purposes. 3. The ld. CIT(A) upheld the addition holding as follows : "6.4 I have considered the observations of the Assessing Officer as made by him in the assessment order as well as in the remand report. I have also considered the written submissions of the assessee as well as its counter comments on the report of the Assessing Officer. I have further considered the additional evidences produced by the assessee during the course of appellate proceedings. In my opinion, the additional evidences ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es with regard to the yield and expenses. The assessee also failed to provide any evidence with regard to the sale of wheat by Munim of M/s Samra Commission Agents to others. Affidavit filed by M/s Samra Commission Agents is a self serving document. Similarly, the document produced by the assessee with regard to meeting of Gram Panchayat is also a self serving documents and cannot be relied upon in the absence of core evidence with regard to sale of wheat in respect of which bogus J-Form has been submitted before the Assessing Officer. Moreover, the production of wheat from the same area of land cannot be more than the production of paddy as is apparent from the report of the Government Authorities whereas the assessee has shown more produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is consequential in nature and do not require any adjudication as per settled position of law with regard to charging of interest under section 234A, 234B and 234C of the Act." 4. The assessee has placed on record before us (APB 1-20) copies (English Translation) of Khasra Girdawaries pertaining to the land of assessee, for the period 2006-07 to 2008-09, as evidence that wheat was cultivated on the land during F.Ys. 2006-07 & 2007-08. These Khasra Girdawaries are stated to have been filed before the AO. A perusal of the orders of both the authorities below shows that neither of them has taken into consideration these Khasra Girdawaries before passing their respective orders. 5. A Khasra Girdawari is the primary document evidencing cultiv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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