Rajbala Chaudhry vs. ITO Ward – 1

Parties Involved

Facts Summary

The case involves an appeal by the assessee, Rajbala Chaudhry, against the addition of agricultural income for the Assessment Year 2018-19. The assessee declared agricultural income of Rs.38.54 Lacs, which includes the sale proceeds of eucalyptus trees for Rs.21.81 Lacs. The Assessing Officer (AO) rejected the claim due to discrepancies in the confirmation provided by the purchaser, M/s SKS Contractors. The Commissioner of Income Tax (Appeals) upheld the AO's decision partially, allowing the sale of paddy/wheat but rejecting the sale of eucalyptus trees. The assessee appealed against this decision.…

Legal Issues

• 1. Whether the addition of agricultural income for the sale of eucalyptus trees for Rs.21.81 Lacs is justified.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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