Question ID : 1170

PART OF AGRICULTURE INCOME TREATED AS "DISGUISED AGRICULTURE INCOME"

The assessg officer treated a portion of the net agricultural come as come from other sources disguised as agricultural come on the grounds that the extent of nd cultivated by the assessee cannot yield so much of produce as cimed and disclosed. The assessee has produced sale bills, proof of nd holdg and the same have been verified by the Assessg Officer and found to be genue. But the Assessment u,s. 143(3) the A.O. treated the portion of the come based upon a certificate from a Director of Research who certified that yield of a particur crop cannot exceed the stated extent and on a news item which exceeded the cim of the research director. Whether the action of A.O. will stand judicial scruty? '

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