MR. M S UMESH, PROP: SRI SAVITHRI SHANKAR TRANSPORTS,BANGALORE vs. THE INCOME TAX OFFICER, WARD-9(1) PRESENT WARD-6(4)(4), BANGALORE

Per Sunil Kumar Yadav, Judicial Member

These appeals are preferred by the assessee against the orders of CIT(A) on common grounds. For the sake of reference, we extract the grounds raised in ITA No.1460/Bang/2017:

2. That, the Authorities below have erred in determining the taxable Income by adding/disallowing a portion of the agricultural income as "Income from Other Sources", disbelieving the documentary evidenced furnished in support thereof without assigning any valid reason what so ever.

3. That, in spite of the specific request of the appellant for additional time to furnish further documentary evidence, the Assessing Officer has chosen to conclude the assessment by disallowing a portion of the agricultural income and treating the same as "Income from Other Sources" and bringing to tax.

4. That the appellant furnished the "Record of Rights" (RTC) issued by the State Revenue Authorities in support of his agricultural land holdings and the crops grown, where in the issuing authority has clearly mentioned that "as the current year crop details have not been furnished the earlier year crop grown are mentioned", however, the authorities below have chosen to ignore the qualification of the State Authorities and there by erroneously disbelieved the documentary evidence furnished to make additions to Returned Income. 5. That, the Authorities below have erred in law and facts by disallowing the agricultural income returned by the appellant on estimation/adhoc basis without bringing any contrary evidence what so ever. Each of the above grounds is without prejudice to one another and the appellant craves leave of the honourable Tribunal to add, delete, amend or otherwise modify any one or more of the above grounds either before or at the time of hearing of this appeal.

Pronounced in the open court on 9th February, 2018.