- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO.672 OF 2008 WITH INCOME TAX APPEAL NO.333 OF 2008 ... The Commissioner of Income-tax-11 ...Appellant v/s. Dr.Lekha Pathak ...Respondent ... Mr.Vimal Gupta for the Appellant. Mr.K.Gopal for the Respondent. ... CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 6TH OCTOBER, 2008 P.C.: 1. Admit. Heard finally by consent of parties. 2. In these two Appeals relating to two assessment years the claim of the assessee regarding the agricultural income from paddy was disallowed by the Assessing Officer by relying upon the statements of third persons who were managing the property of the assessee. The Tribunal deleted the addition mainly - 2 - on the ground that the assessee was not confronted with those statements. 3. In these circumstances, without going into the merits of the case, we set aside the orders passed by the Assessing Officer as well as the order of the Tribunal and remand the matters back to the Assessing Officer to decide the matter afresh in so far as it relates to making additions by disallowing the agricultural income, namely income from paddy claimed to have been cultivated and sold by the assessee. 4. Appeals are allowed in the above terms with no order as to costs. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)