Shri Chagan Yadav vs ITO, Ward 1(1), Alwar

Parties Involved

Facts Summary

The assessee, Shri Chagan Yadav, is a farmer from Alwar who filed an appeal against the order of the ld. CIT(A) dated 10-05-2024 for the assessment year 2013-14. The assessee challenged the order of the ld. CIT(A) for confirming the action of the AO in opening the case under section 147 of the Income Tax Act, 1961 and adding the amount of Rs.12,00,700/-. The assessee argued that the action of the ld. CIT(A) and AO was illegal, unjustified, arbitrary and against the facts of the case. The assessee submitted that he was a farmer and had agriculture income in the current as well as past years but AO has rejected the claim of the assessee because of the reason that assessee could not submit sales bills of agricultural produce. However, the assessee had already placed on record its documents which are annexed in the paper book in the shape of bank statement, death certificate, Gramapanchayath certificate, Jama Bandi KCC statement, land details, Rajasthan Gramin bank statement and RBI circular. The assessee further submitted that he was involved in the agricultural activities along with his father for the last many years, and even after the death of his father assessee continued to cultivate the lands and it was also submitted that the pre-dominant occupation of the assessee during the year under consideration was agricultural and their activities were exclusively centered around cultivating agricultural produce.…

Legal Issues

• 1. Whether the ld. CIT(A) has erred in confirming the action of the AO in opening the case u/s 147 of the Income Tax Act, 1961.
• 2. Whether the ld. CIT(A) has erred in confirming the action of the AO of adding the amount of Rs.12,00,700/-. The action of the ld. CIT(A) and AO is illegal, unjustified, arbitrary and against the facts of the case.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Rajkumar Mittal Vs. Income Tax Officer, Ward-2(1), Ranchi

  Ranchi bench

• Jayanta Ghosh Vs ITO Ward-49 (1), Kolkata

  SMC Bench, Kolkata benchAY 2017-2018Dismissed

• Gufarani Vs. ITO

  Agra bench

• Anup Kumar Agarwal vs. CPC, Bangalore

  Kolkata bench

• Pinakin Patel vs. ITO

  Ahmedabad bench

• Kamalpur Jotekanuragarh S K U S Limited Vs. ACIT, Circle-38, Medinipur

  Kolkata ‘SMC’ Bench, Kolkata benchAY 2017-18Partly Allowed