{"id":4997,"date":"2009-04-15T00:00:00","date_gmt":"2009-04-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-mrs-kulandai-theresa-on-15-april-2009"},"modified":"2015-10-29T01:58:04","modified_gmt":"2015-10-28T20:28:04","slug":"commissioner-of-income-tax-vs-mrs-kulandai-theresa-on-15-april-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-mrs-kulandai-theresa-on-15-april-2009","title":{"rendered":"Commissioner Of Income Tax vs Mrs.Kulandai Theresa on 15 April, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs Mrs.Kulandai Theresa on 15 April, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDated : 15.04.2009\n\nCoram :\n\nTHE HONOURABLE MR.JUSTICE K.RAVIRAJA PANDIAN\n\nand\n\nTHE HONOURABLE MR.JUSTICE M.M.SUNDRESH\n\n\nTax Case (Appeal)No.35 of 2009\n\n\n<a href=\"\/doc\/1848190\/\">Commissioner of Income Tax\nMadurai \t\t\t\t\tAppellant\n\nv.\n\nMrs.Kulandai Theresa\t\t\t\tRespondent\n\n\n\tTax Case Appeal<\/a> filed under section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai, dated 30.06.2008 passed in IT(SS)A No.71\/Mds\/2004.\n\n\n\tFor appellant :\tMrs.Pushya Sitaraman\n\n\nJUDGMENT\n<\/pre>\n<p>(Judgment of the Court was delivered by<br \/>\nK.RAVIRAJA PANDIAN, J.)<\/p>\n<p>\tThe revenue on appeal against the order of the Income Tax Appellate Tribunal, Madras &#8216;D&#8217; Bench, Chennai, dated 30.06.2008 passed in IT(SS)A No.71\/Mds\/2004.\n<\/p>\n<p>\t2. The facts as culled out from the statement of facts in the memorandum of grounds of appeal are as follows:-\n<\/p>\n<p>\tA search took place in the residential and business premises of Late Shri.C.Sudalaimani Nadar, Eral on 07.07.1999 under section 132 of the Income Tax Act, 1961, which revealed various investments, expenditure, movable and immovable assets.  The assessing Officer initiated proceedings under section 158 BC and after examining the books of accounts and other information gathered during search, determined the undisclosed income at Rs.30,50,630\/-.  On appeal, the Commissioner of Income Tax (Appeals) estimated the agricultural income and non-agricultural income and deleted the addition to that extent for the reason that the assessee had not disclosed his agricultural income as well as non-agricultural income to the full extent in the regular return of income filed and on that basis the undisclosed income was determined at Rs.9,15,490\/-.  Both the revenue as well as the assessee filed appeal and cross-appeal before the Tribunal.  The Tribunal upheld the order of the Commissioner of Income Tax (Appeals) on the ground that the assessee had suppressed not only his non-agricultural income, but also his agricultural income.  Therefore, when the undisclosed part of the non-agricultural income is worked out, it is incumbent upon the Commissioner of Income Tax (Appeals) to give credit for the undisclosed part of the agricultural income and dismissed the appeal filed by the revenue.  The same is now put in issue by formulating the following question of law:-\n<\/p>\n<p>\t&#8220;Whether on the facts and circumstances of the case, the Tribunal was right in confirming the CIT(A) order when the CIT(A) has failed to estimate the agricultural income of the assessee considering the extent of lands and the agricultural income admitted by the assessee in his regular return of income?&#8221;.\n<\/p>\n<p>\t3. We heard the arguments of the learned counsel for the revenue and perused the materials available on record.\n<\/p>\n<p>\t4. There is no doubt that the agricultural income is an exempted income for the purpose of Income Tax.  The Commissioner of Income Tax (Appeals) has reasonably established on examination of the materials available before him that the assessee had suppressed not only his non-agricultural income but also his agricultural income. Therefore, when the undisclosed part of the non-agricultural income is worked out, it is lawfully incumbent upon the officer concerned to give credit for the undisclosed part of the agricultural income.  That is what exactly done in this case.  We find no merit in this<br \/>\nK.RAVIRAJA PANDIAN, J.\n<\/p>\n<p>And                <\/p>\n<p>\t\t\t\t     M.M.SUNDRESH, J.\n<\/p>\n<p>rg<br \/>\nappeal so as to entertain the same.  Hence the appeal is dismissed.\n<\/p>\n<p>(K.R.P.,J.) (M.M.S.,J.)<br \/>\n15.04.2009<br \/>\nIndex : Yes\/<br \/>\nInternet : Yes\/<br \/>\nrg <\/p>\n<p>To<br \/>\nTo<\/p>\n<p>1. Commissioner of Income Tax<br \/>\n   Madurai<\/p>\n<p>2. The Income Tax Appellate Tribunal,<br \/>\n    Chennai &#8216;D&#8217; Bench, Chennai.\n<\/p>\n<p>T.C.(A)No.35 of 2009<\/p>\n<p>15.04.2009<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Commissioner Of Income Tax vs Mrs.Kulandai Theresa on 15 April, 2009 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 15.04.2009 Coram : THE HONOURABLE MR.JUSTICE K.RAVIRAJA PANDIAN and THE HONOURABLE MR.JUSTICE M.M.SUNDRESH Tax Case (Appeal)No.35 of 2009 Commissioner of Income Tax Madurai Appellant v. Mrs.Kulandai Theresa Respondent Tax Case Appeal [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-4997","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income Tax vs Mrs.Kulandai Theresa on 15 April, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-mrs-kulandai-theresa-on-15-april-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income Tax vs Mrs.Kulandai Theresa on 15 April, 2009 - Free Judgements of Supreme Court &amp; 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