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TMI Blog2023 (10) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... t an agricultural land. HELD THAT:- AR vehemently claimed that the assessee submitted her affidavit before the ld. CIT(A) but the ld. CIT(A) had not confronted or rejected the affidavit. The ld. CIT(A) is silent in appeal order against the affidavit filed by the assessee to substantiate the claim related agricultural land. We respectfully relied on the order Mehta Parikh Co, [ 1956 (5) TMI 4 - SUPREME COURT] wherein held no further scrutiny was made by the Income-tax Officer or the Appellate Assistant Commissioner of the entries in the cash book of the appellants. The cash book of the appellants was accepted and the entries therein were not challenged. No further documents or vouchers in relation to those entries were called fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 20.06.2018, as well as the action taken u/s 147/148 and notices are bad in law, illegal, invalid, void-ab-initio on facts of the case, for want of jurisdiction, without proper approval and satisfaction of higher authorities u/s 151 of the Act, and also barred by limitation and various other reasons and hence the same may kindly be quashed. 2 Ground 2. Rs. 15, 53,1 12,'-: The Id. CIT(A) has grossly erred in law as well as on the facts of the case in sustaining the addition of Rs. 15, 53,1 12/- made by the Id. AO on account of capital gain by denial of deduction u/s 54B, also erred in not considering the material in their true perspective and sense. Hence the addition so made by the Id. AO and confirmed by the Id. CIT(A) is bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee filed an appeal before us. 4. The ld. AR for the assessee vehemently argued and filed written submissions which are kept in the record. The ld. AR placed that the assessee had purchased and sold the land which both are agricultural in nature, there is no dispute that the said land is not an agricultural land. The ld. AR invited our attention in the appeal order pages 28 to 29 which are reproduced as below: In the course of the present proceedings, I find that the Appellant has reiterated the same facts as was submitted before the AO. The Appellant has not furnished any evidences with regards to the fact that the plot of land was being used for agriculture purposes. The Appellant has submitted that the plot of land was given to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ef regarding the existence of a fact is thus to be founded on a balance of probabilities. A prudent man faced with conflicting probabilities concerning a fact-situation will act on the supposition that the fact exists, if on weighing the various probabilities he finds that the preponderance is in favour of the existence of the particular fact as a prudent man. So the Court applies this test for finding whether a fact in issue can be said to be proved. The first step in this process is to fix the probabilities, the second to weigh them, though the two may often intermingle. The impossible is weeded out at the first stage and the improbable at the second. Within the wide range of probabilities, the Court has often a difficult choice to make b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the result, the appeal is dismissed. 5. The ld. DR vehemently argued and fully relied on the order of the revenue authorities. 6. We heard the rival submission and consider the documents available in the record. The ld. AR primarily claimed that the assessee submitted the relevant documents before the revenue authorities thereafter same was submitted before the ITAT. The sale deed of agricultural land in APB pages 14 to 20, copy of purchase deed of new agricultural land in APB pages 21 to 29, copy of the affidavit of Sh. Prem Shankar Mali in APB page 30, copy of Jamabandi in APB page 31. The ld. AR vehemently claimed that the assessee submitted her affidavit before the ld. CIT(A) but the ld. CIT(A) had not confronted or rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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