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In the absence of nexus between sale of agricultural produce and introduction of cash in capital account the addition made by AO was to be upheld
Case Law Details
- Case Name
- Brijesh Dilipbhai Patel Vs. Asst. CIT (ITAT Ahemdabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2002- 03
- Courts
- All ITAT, ITAT Ahmedabad
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Brijesh Dilipbhai Patel Vs. Asst. CIT
In the ITAT, Ahmedabad B Bench
ITA No. 3407/Ahd/2008
9 September, 2011 – A.Y. 2002- 03
ORDER
This appeal filed on 14-10-2008 by the assessee against an order dated 23-07-2008 of the ld. CIT(Appeals)-IV, Baroda, for the Assessment Year 2002-03, raises following
“(1) Ld. Commissioner of Income tax (Appeals-IV) has gravely erred in not appreciating the facts and proofs of agricultural income earned and introduced as capital of Rs.7,60,000/- and confirmed addition of it. Same may be deleted.
(2) Ld. Commissioner of Income tax (Appeals-IV) has er...
