On failure to prove agriculture activity, Income can be treated as non-agricultural

Shri Subramanian Sivaraj Vs ITO (ITAT Chennai) The issue under consideration is whether the AO is correct in making addition in the return by considering the income as not from agriculture on the failure of Assessee to prove agriculture activity? In the present case, the assessee claimed agricultural income to the extent of Rs 27,74,849/-. Even though the assessee has produced the details of agricultural lands owned by him, the adangal extract was not filed before the Assessing Officer to establish the cultivation. The Assessing Officer called for the adangal extract from the State Revenue aut...