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For the reasons given above, the addition of Rs.2,87,040/- was made by the Assessing Officer to the total income of the assessee in the assessment completed under section 143(3) read with section 147 vide an order dated 15.12.2008.

4. Against the order of the Assessing Officer passed under section 143(3) read with section 147, an appeal was preferred by the assessee before the ld. CIT(Appeals) and the additional evidence in the form of affidavit of Smt. Devdasi Paul dated 19.11.2009 and agricultural income certificate of Late Sadhu Charan Paul issued by the Office of Brajora Gram Panchayat dated 31.01.2009 was filed by the assessee in support of his case on this issue. The said additional evidence was forwarded by the ld.