Income shown as agricultural but not proved is taxable as other Income

Sri. George M George Vs ACIT (ITAT Cochin)

The assessee had declared a sum of 12,36,000 as agricultural income. During the course of assessment, the Assessing Officer held that agricultural income offered for rate purpose is in respect of six properties which is claimed to be belonging to the members of Muthoot family. The Assessing Officer after examining the documents of each of these six agricultural properties, held that the said properties did not belong to the assessee, but to the other family members. Further, it was categorically concluded by the Assessing Officer that the

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