Maruti Nivrutti Navale, (Smaller HUF), Pune vs. Assistant Commissioner of Income Tax, Pune
Appeals are partly allowed for statistical purposes
ITA 542/PUN/2017[2008-09]Status: DisposedITAT Pune15 Nov 2019AY 2008-09
Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl. No.
For Appellant: Shri Chetan KariaFor Respondent: Shri S. B. Prasad &
Section 171
…a person who claims exemption to establish it and there is no reason why it would be otherwise when the exemption claimed is under the Income Tax Act. A person who claims the benefit of an exemption has to establish it.” In the case of Gopi Ram Lila Vs. CIT, 86 Taxmann 348, the Hon’ble High Court of Rajasthan has categorically held that “the onus is on the assessee to show the extent of the agricultural income.” Since the assessee did not produce any corroborative evidence in support of its claim of agricultural income, as per the directions of the Tribunal in first round, the Assessing Officer obtained data fro…