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Shri Satbir Singh Bhullar, Amritsar vs Income Tax Officer Ward- 5 (4), Amritsar on 2 March, 2023 cites

Smt. Ramilaben B. Patel,, Gandhinagar vs The Income Tax Officer, Ward-3,, ... on 11 December, 2018

Further, the assessee properly raised the ground related addition U/s 68 of the Act without maintaining the books of accounts. The assessee confirmed that as an agriculturist is not maintain books of accounts for the impugned year. We fully relied on the order of Smt. Ramilaben B. Patel v. ITO, Ward-3, Gandhinagarsupra. Mere possession of pass book cannot be treated as books of accounts.
Income Tax Appellate Tribunal - Ahmedabad Cites 10 - Cited by 7 - Full Document

Avadhesh Kumar Jain vs Commissioner Of Income-Tax on 12 September, 1990

I.T.A. No.258/Asr/2022 6 Assessment Year: 2008-09 Ground That the Ld. CIT(A) has erred in not appreciating that the assessee has No 7 filed income tax returns from AY 2012-13 onwards and has duly disclosed agriculture income which has not been disputed. The ld. Counsel for assessee placed that the ld. CIT(A) is in order has stated that the appellant has neither filed any evidence in support of the claim made in the written submissions. In this regard it is submitted by the ld. Counsel that the appellant has duly furnished Jamabandi mentioning land holding detail appearing in the name of the appellant along with the family members. A copy of same is enclosed at page no. 7 to 40 of the APB. Furthermore, the ld. CIT(A) has also relied upon judgment of the Hon'ble Allahabad High Court in the case of Avdesh Kumar Jain vs. CIT reported in 178 ITR 443. The ld. CIT Appeals has failed to appreciate that the fact of the said case is not applicable to the assessee particularly in the circumstance where in the present case the assessee has duly submitted the 'Jamabandi' mentioning the fact that the land used for the agriculture operations.
Supreme Court of India Cites 1 - Cited by 6 - Full Document
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