2009 (4) TMI 27

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..... on the Commissioner of Income Tax (Appeals) to give credit for the undisclosed part of the agricultural income and dismissed the appeal filed by the revenue - Whether Tribunal was right in confirming the CIT(A) order – Held, yes - 35 of 2009 - - - Dated:- 15-4-2009 - JUSTICE K. RAVIRAJA PANDIAN and JUSTICE M. M. SUNDRESH Mrs. Pushya Sitaraman for the appellant. JUDGMENT The Judgment .....

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..... sioner of Income Tax (Appeals) estimated the agricultural income and non-agricultural income and deleted the addition to that extent for the reason that the assessee had not disclosed his agricultural income as well as non-agricultural income to the full extent in the regular return of income filed and on that basis the undisclosed income was determined at Rs.9,15,490/-. Both the revenue as well a .....

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..... extent of lands and the agricultural income admitted by the assessee in his regular return of income?". 3. We heard the arguments of the learned counsel for the revenue and perused the materials available on record. 4. There is no doubt that the agricultural income is an exempted income for the purpose of Income Tax. The Commissioner of Income Tax (Appeals) has reasonably established on e .....

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