Surinder Kaur vs. ACIT, Circle-37, Kolkata

Parties Involved

Facts Summary

The assessee, Surinder Kaur, submitted her income return on 27.01.2018, showing total income of Rs. 18,36,450/- including agricultural income of Rs. 6,41,250/-. The case was selected for scrutiny, and a notice under section 143(2) of the Income Tax Act, 1961 was issued. The assessee did not comply with the notice, and a show cause notice was also issued. The case was decided ex-parte due to the absence of the assessee. The assessee provided only a copy of the agricultural land and did not furnish any bills or vouchers related to agricultural income and expenses. Consequently, the agricultural income was added to the total income. The assessee challenged this order before the Commissioner of Income-tax (Appeals), who dismissed the case due to the absence of a response from the assessee. The assessee then filed an appeal against the order of the Commissioner of Income-tax (Appeals).…

Legal Issues

• 1. Whether the AO and CIT(A) considered the agricultural income of the assessee correctly?

Judgment Outcome

Decided in favour of Assessee.

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