Ms. Zeba Urfi Vs Income Tax Officer

Parties Involved

Facts Summary

The assessee, Ms. Zeba Urfi, filed her return of income for the assessment year 2013-14 on 04.03.2014, claiming agricultural income of ₹28,50,000 (gross agricultural receipts of ₹44,10,000 less agricultural expenses of ₹15,60,000). The case was selected for scrutiny, and notices under sections 143(2) and 142(1) of the Income Tax Act, 1961, were issued. The Assessing Officer (AO) concluded that the assessee was not the owner of the land from which the agricultural income was allegedly earned and made an addition to her income. The Commissioner of Income Tax (Appeals)-34, New Delhi, confirmed the findings of the AO. The assessee appealed against this order, contending that the addition was based on a misreading of the facts and that she had provided sufficient evidence of land ownership and agricultural activity.…

Legal Issues

• 1. Non-acceptance of agricultural income disclosed by the assessee and corresponding addition of Rs.44,10,000/- as income from undisclosed sources.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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