9911796707
TMI Blog2019 (9) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... rom salary and agriculture. The assessee has shown agriculture income of Rs. 32,82,000/- for which he has produced bills from Adathia, M/s Jagdamba Traders for selling of agriculture produces. He has also shown Rs. 12,20,959/- as expenses on agriculture for which no supporting documents were furnished except a daily expenses book written by one of his employee. The assessee has also filed Thekanama of land (lease deed) for having taken land on lease from two persons - namely Sh. Bhhekay Khan and Sh. Munger Kghan Tehsil & Distt. Jaisalmer, Rajasthan. In support the genuineness of agriculture income, he has also filed photocopy of Khasara Girdawari issued by the Patwari and countersigned by the Tehsildar Ramgarh No.2 along with sale bills of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncomplete address." The assessee was, therefore, asked to furnish complete address of M/s Jagdamba Traders to verify the genuineness of bills. The assessee submitted before the A.O. that the address mentioned in the bills are correct. The shop might have closed due to any reason. The A.O. was, therefore, requested to issue summons under section 133(6) of the Income Tax Act 1961. On request of the assessee, summons under section 131 of the Income Tax Act, 1961 was issued to M/s Jagdamba Traders and requested to furnish Original seller slip book, Copy of bank account, evidence of payment of "Mandi Charges" and evidence of payment made to assessee for the selling commodities. The said summons were again returned un-served with postal remarks " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er sources and made addition of Rs. 32,82,000/- under section 68 of the I.T. Act, 1961. 2.1. The A.O. on perusal of the capital account also found that assessee has debited Rs. 2,41,000/- on account of house hold expenses. The assessee was asked to justify house hold expenses with reference to size of the family, number of school going children, standard of living and telephone/electricity bills etc. The assessee filed copy of balance-sheet with evidences. The A.O, however, made further addition of Rs. 2,40,000/- on account of low house hold withdrawal. 3. The assessee challenged both these additions before the Ld. CIT(A). On the submissions of the assessee, the Ld. CIT(A) called for the remand report from the A.O. The A.O. in the remand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ishi Upaj Mandi Samiti receipts through the Adathia, copies of which are filed at pages 16-20 of the PB. Pb-21 is details of agricultural expenses. PB-22 is ledger account of Adathia showing the sale of agricultural produce and the amounts received by assessee through banking channel. PB-27 is another reply filed before A.O. in which assessee has produced original invoices of agricultural income for verification before A.O. and photo copies of the same were also filed. PB-29 onwards are the details of doing agricultural operation. PB-99 is another reply filed by assessee before A.O. submitting Khasra etc., and to clarify the discrepancy. PB-102 and 103 are Khasra to show name of the lessor and the assessee as a lessee for doing agricultura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 05.07.2011. Therefore, these would prove agricultural land taken by assessee on lease in respect of assessment year under appeal, therefore, the very basis of the A.O. to disallow claim of assessee have been negated by the Learned Counsel for the Assessee. Both these lease deeds have been produced before the authorities below supported by copies of the bills of Krishi Upaj Mandi Samiti which clarify that assessee sold agricultural produce through M/s. Jagadamba Traders. M/s. Jagadamba Traders confirmed the selling of the agricultural produce by assessee through them and all the payments are made by cheque/RTGS to assessee through banking channel. The name of assessee is appearing in the Khasra along with owner/lesser of the agricultural l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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