ITAT Ahmedabad Deletes Agricultural Expense Addition-Estimation Based on Third-Party Case Held Arbitrary

Geeta Vipulkumar Chaudhary Vs ACIT (ITAT Ahmedabad)

Assessee, an individual engaged in agricultural operations, filed her return of income on 16-02-2018 declaring ₹59.27 lakh. The case was selected for scrutiny under CASS. During assessment, AO observed that Assessee had disclosed gross agricultural receipts of ₹1.13 crore & agricultural expenses of ₹37.28 lakh, which amounted to 32.83 % of receipts.

AO, referring to an earlier ITAT decision in Dhirubhai L. Narola & Others, where agricultural expenditure of 40 % of gross receipts had been upheld, held that the

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