CHHOTUDEVI SANWARRAM JAT,SURAT vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCEL-2(1)(1), SURAT, GUJARAT, AAYAKAR BHAVAN, MAJURA GATE

ITA 16/SRT/2026Status: DisposedITAT Surat10 August 2026AY 2015-166 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the assessee had submitted documentary evidence supporting land ownership, cultivation, and expenses. The Tribunal found that the assessee had provided sufficient evidence to substantiate the agricultural income claim.

What were the facts?

The assessee declared agricultural income of Rs. 20,14,987/- for AY 2015-16. The Assessing Officer rejected the claim due to insufficient supporting evidence and added the gross agricultural income of Rs. 26,31,110/- to the assessee's total income. The CIT(A) confirmed this addition.

What were the issues?

Whether the addition of gross agricultural income was justified when the assessee provided evidence of land holding, cultivation, and expenses.

Which sections of the Income-tax Act were involved?

Section 10(1),Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Appellant: Shri Sapnesh Sheth, Advocate
For Respondent: Shri Ajay Uke, Ld. Sr. DR
Hearing: 19/05/2026

Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2015-16, is directed against the order passed under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 22.11.2025 by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals) [in short ‘Ld. CIT(A)’] which in turn arises out of an assessment order passed by the Assessing Officer (in short ‘AO’) u/s 143(3) of the Act dated 07.12.2017. 2. S

The order continues below.

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