Ita v. Commissioner Of Income Tax, Karnal Haryana

ITA No.80 of 2015 -]|]- IN THE HIGH COURT OF PUNJAB AND HARYANA, AT CHANDIGARH ITA No.80 of 2015Date of Decision : 19.5.2015 Bhupinder Singh Chauhan .Petitioner Vs, Commissioner of Income Tax, Karnal ..Respondent CORAM : HON'BLE MR. JUSTICE S.J.VAZIFDAR, ACTING CHIEF JUSTICEHON'BLE MR. JUSTICE G.S.SANDHAWALITA, JUDGE) Present ;Mr. Pankaj Jain, Sr.Advocate withMr. Divya Suri, Mr. Deepanshu Jain and Mr.Radhe MohanGarg, Advocates for the petitioner, S.J.VAZIFDAR, ACTING CHIEF JUSTICE (Oral) 1]The appeal is against the order of the Tribunal passed in anappeal filed by the appellant. The appellant had challenged the order of theAssessing Officer which has been confirmed by the CIT (Appeals)computing the assessee's agricultural income at43 lacs. The Assesseeclaimed his agricultural income to beL12 lacs. The appellant/assesseesucceeded substantially before the Tribunal. The Tribunal assessed theappellant's agriculture income at|L9 lacs. No question of law much less asubstantial question of law arises on account of the Tribunal having held theappellant's agricultural income to be49 lacs as against the claim of|=12 lacs|The Tribunal has considered in detail the evidence. The Tribunal forinstance considered the income of the Assessee even during the previousyears which was substantial. The Tribunal therefore, came to the conclusionthat the assessee had been engaged in agricultural activity. The main dispute ITA No.80 of 2015 -7). related to the agricultural activities. In this regard, the Authorities haveconsidered the sales of various items such as wood, wheat, haldi etc. Theextent of the lands cultivated was, however, in doubt. Initially the appellantclaimed that about 25 acres was taken on lease. The document, however, didnot establish the same. Further as noted by the Tribunal also no books ofaccounts/bills/vouchers have been produced. This was also a relevant factorwhile testing the appellant's claim. |Having considered all these facts, computation of the income at49 lacs as against the claim of=12 lacs cannot be held to be perverse orabsurd. This was a question of appreciation of facts. 3)The appeal is therefore, dismissed.(S.J.Vaziidar )Acting Chief Justice( G.S.Sandhawalia )19.85.2015JudgeMeenu