DEEPAK VEGPRO (P) LTD ,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

PDF · subscribers
ITA 1286/JPR/2025Status: DisposedITAT Jaipur05 January 2026AY 2022-23Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal observed that the assessee failed to produce evidence such as lease agreements or revenue records to substantiate its claim that the land was used for agricultural purposes. Despite repeated opportunities, the necessary documents were not furnished.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which dismissed its appeal challenging an assessment order. The addition of Rs. 98,460/- was made on account of disallowance of agricultural income claimed by the assessee, who stated the land was utilized for agricultural activities and leased out.

What were the issues?

Whether the agricultural income claimed by the assessee is allowable without substantiating documentary evidence.

Which sections of the Income-tax Act were involved?

Section 2(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”B-Bench” JAIPUR

Hearing: 24/12/2025Pronounced: 05/01/2026
14.

In view of the above discussion, this appeal is disposed for statistical purposes, and the matter is remitted to the Assessing Officer for decision afresh to afford another opportunity of being heard to the assessee, and the Assessing Officer shall decide the matter afresh, while taking into consideration the entire relevant material relating to the issues involved. File be consigned to the record room after the needful is done by the office. Order to be pronounced under Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 by placing the details on the notice board. Sd/- Sd/-

¼vUuiw.kkZ xqIrk½ ¼ujsUnz dqekj½ (ANNAPURNA GUPTA ) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 05/01/2026 *Santosh आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू

More judgments on Section 2(1A)

All 122 judgments and leading authorities on Section 2(1A) →

Recent GST High Court judgments

Search GST case law →