LTCG on sale of land- No exemption on failure to establish that land is agricultural

Shri. Rajesh. Kumar Vs JCIT (ITAT Delhi) The issue under consideration is whether the addition made by AO by rejecting the claim of the assessee regarding the land being agricultural land and hence it is exempt is correct in Law? In the present case, assessee earned LTCG on sale of land but not disclosed in the return of income on the plea that the same were income from sale of agricultural land which is not taxable. ITAT states that it is a well established legal proposition that the primary onus lies on the assessee to establish that the income shown by him is not taxable or exempt under the...