Addition of Fabricated Agricultural Income as Income from Other Sources justified

Shri Parvinder Singh Vs ITO (ITAT Delhi) The assessee claimed to have earned agricultural income of Rs.24,78,544/- in the return of income. The same amount have been shown in the return of income as gross agricultural receipts. The expenditure incurred on agriculture have been shown at NIL [zero]. It is highly improbable that without incurring any expenditure assessee would have earned such agricultural income. The assessee in the profit and loss account has claimed agricultural expenses and net profit on account of agricultural income have been shown at Rs.10,97,930/-. This fact itself disent...