2019 (12) TMI 662

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..... f the case as well as the prevailing conditions in the agricultural sector, the claim of the assessee cannot be accepted. CIT (A) has taken a reasonable view in estimating the expenditure at 15% - No error or illegality in the order of the ld. CIT (A) in estimating the expenditure @ 15% of the gross agricultural income.
SHRI VIJAY PAL RAO, JUDICIAL MEMBER Assessee by: Shri S.L. Poddar (Advocate) Revenue by: Shri Abhishek Sharma (Addl.CIT) ORDER PER VIJAY PAL RAO, JM : This appeal by the assessee is directed against the order dated 22-05-2019 of ld. CIT (Appeals)-2, Jaipur for the assessment year 2015-16. The assessee has raised the following grounds of appeal :- "1. Under the facts and circumstances of the case the learned CT .....

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..... issue involved in the assessee's appeal is identical as in the case of sister concern in case of M/s. Gullu Mal Gulachi Developers Pvt. Ltd. vs. ITO in ITA No. 868/JP/2019 vide even date order this issue has been considered by me as under :- "5. I have considered the rival submissions as well as the relevant material on record. Though the AO while computing the agricultural income has taken incorrect figures and thereby made the addition of ₹ 8,37,900/-, however, the ld. CIT (A) while allowing the part relief has taken the correct amount of agricultural income and expenditure. Therefore, the said grievance of the assessee is already redressed by the ld. CIT (A). As regards the addition sustained by the ld. CIT (A) by taking the exp .....

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..... 099/- and made addition of remaining amount of ₹ 8,37,900/- as undisclosed income. 2.3.1. Before me, Authorized Representative stated that sales bills were submitted and not doubted by Assessing Officer. Sales of other sources should be accepted. 2.3.2. Regarding expenses, Authorized Representative said deduction of 30% based on decision of Shri Durga Prasad Yadav is misplaced. Assessee has given land for cultivation on sharing basis. 2.3.3. On perusal of overall facts, it is seen that the Assessing Officer has not doubted the sales bills submitted with regard to sales of agriculture produce nor enquiry made. Thus the sales declared by assessee is accepted. Further assessee claimed expenses against agricultural receipt. Looki .....

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