RAJINDER SINGH,SHAHKOT vs. INCOME TAX OFFICER WARD-1(1), JALANDHAR

ITA 215/ASR/2026Status: DisposedITAT Amritsar17 September 2026AY 2020-215 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee's claim of land holdings was partially unsubstantiated, particularly the lease claims. Given that the assessee submitted additional evidence (lease deeds) after the assessment, the issue of agricultural income was restored to the AO for fresh adjudication.

What were the facts?

The assessee claimed agricultural income from selling crops like wheat, maize, and potatoes. The Assessing Officer (AO) and Verification Unit (VU) found discrepancies, suggesting the assessee was involved in business activities like trading processed seeds and crops purchased from farmers, rather than solely agricultural operations. The genuineness of lease agreements for additional land was also questioned.

What were the issues?

Whether the income declared as agricultural income was actually business income, and the genuineness of lease agreements for agricultural land.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, AMRITSAR

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2020-21 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 04.02.2026 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Act on 26.09.2022. Having heard rival submissions and upon perusal of case records, the appeal is disposed-off as under.

2.

The assessee re

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →