Agricultural income cannot be taxed based on mere statistical data

Kuldeep Katiyar Vs ACIT (ITAT Delhi) Addition of Rs.13,07,933/-treating the agricultural income as income from other sources. ITAT find that the assessee produced certain evidences in support of his claim regarding earning of agricultural income. The AO without verifying the correctness of claim and rebutting the evidences based his finding on certain statistical data. No material is brought on record by the Revenue to rebut the claim of assessee, regarding having higher yield of crops. In my considered view, the statistical data may reflect the trend but cannot be a conclusive proof regardin...