The representation highlights continuing harassment of Punjab-based agriculturists under the Faceless Assessment Scheme despite its stated objectives of transparency and fairness. It reiterates the settled legal position that agricultural income is exempt from income tax and that agriculturists are not mandatorily required to file returns if non-agricultural income is below the basic exemption limit, though many do so voluntarily. The grievance arises from faceless assessing officers issuing high-pitched show cause notices proposing large additions while allegedly ignoring exhaustive replies and documentary evidence already submitted during scrutiny, including land records, crop sale documents, J-Forms, lease deeds, bank statements, and input bills. Most receipts are routed through banking channels, largely from Central and State Government agencies for sale of crops, yet are still treated as unexplained credits. The representation questions the non-use of Verification and Technical Units and seeks remedial directions from the Prime Minister’s Office and the Ministry of Finance to prevent mechanical assessments, ensure fair evaluation of evidence, and restore confidence in the faceless regime.
To
The Hon’ble Prime Minister of India
South Block,
New Delhi
Subject: Representation regarding undue harassment of Punjab agriculturists under Faceless Assessment Scheme – Request for remedial directions
Respected Sir,
At the outset, I would like to place on record my sincere appreciation for the introduction of the Faceless Assessment Scheme under the Income-tax Law. The initiative is a commendable step towards transparency, accountability, and elimination of corruption from the taxation system.
However, I deem it my duty to bring to your kind notice certain disturbing instances where, despite the faceless regime, undue harassment of genuine taxpayers—particularly Punjab-based agriculturists (Kissans)—is still being experienced. Such actions appear to stem either from lack of understanding of agricultural practices or from a mechanical and insensitive approach to assessments.
It is a settled position of law that agricultural income is exempt from Income Tax, and agriculturists are not mandatorily required to file Income-tax Returns if their non-agricultural income is below the basic exemption limit of 23,00,000. Nevertheless, many agriculturists cultivating large tracts of land voluntarily file their returns to remain tax-compliant and transparent.
In reported cases, however, Faceless Assessing Officers are issuing Show Cause Notices proposing huge additions, while completely ignoring detailed and exhaustive replies already submitted during scrutiny proceedings under section 143 of the Income-tax Act. In these cases, the agriculturists have furnished comprehensive documentary evidence, including:
- Fard Zamabandi
- Fard Girdawari
- J-Forms
- Crop sale records (including potato sales)
- Lease deeds of agricultural land
- Bank statements
- Pesticide, seed, and diesel bills
Most of the agricultural receipts in the present case (almost 100%) have been received through proper banking channels, predominantly from Central and State Government agencies against the sale of wheat, rice, and makki (maize). The receipts from the sale of potatoes and other agricultural produce have also been duly credited through banking channels and are fully supported by valid transportation documents and sale bills.
In view of the above, when the sales are made to Government agencies and are duly supported by J-Forms and other documentary evidence, it is incomprehensible as to how such genuine agricultural receipts can be treated as unexplained credits.
In one such instance, an exhaustive reply comprising nearly 50 supporting attachments was submitted on 28.07.2025, duly viewed by the Assessing Officer on the same day. Shockingly, the officer remained silent for almost five months, and instead of seeking clarification or additional documents through a notice under section 142(1), abruptly issued a Show Cause Notice proposing substantial additions on 30.12.2025.
Such conduct gives an unfortunate impression that the objective is not verification of genuineness, but harassment of Punjab agriculturists, who form the backbone of the nation’s food security.
I am unable to comprehend why specialized Verification Units, Assessment Units, and Technical Units have been constituted under the Faceless Scheme if their services are not being effectively utilized for on-ground verification of agricultural activities and land records. Proper use of these units would avoid unnecessary litigation, hardship, and loss of faith in the system.
For your kind reference, I am enclosing a copy of one such Show Cause Notice issued to a genuine agriculturist, which clearly reflects the gravity of the issue.
In view of the above, I humbly request the Hon’ble PMO and the Ministry of Finance to kindly issue suitable directions to the concerned authorities to ensure that:
- Genuine agriculturists are not subjected to mechanical and high-pitched assessments,
- Replies and evidences submitted by assessees are judiciously examined, and
- Verification Units are effectively used before proposing adverse additions.
I am confident that your kind intervention will restore faith among agriculturists and ensure that the noble objectives of the Faceless Assessment Scheme are truly achieved.
With highest respect,
Yours sincerely,
CA Ashwani Jindal
(Chartered Accountant)
