Cit, Ernakulam vs P.K. Noorjahan (Smt) on 15 January, 1997
The fact of cultivation cannot be doubted. According to the
departmental representative, the documents procured after the
date of survey i.e. agricultural pass book cannot be considered
as genuine. This argument of the departmental representative
holds no merit. To substantiate the claim of owning the land, the
assessee has produced pass book and lease agreement for
carrying on the agricultural operation and in our opinion, the
findings of the CIT(A) is to be confirmed. Further, our is
supported by the judgement of Supreme Court in the case of CIT
Vs Noorjahan (237 ITR 570). Accordingly, we confirm the
deletion of addition on account of agricultural income by CIT(A).