The assessee flies income-tax returns for the assessment year 2004-05 declaring the loss of Rs. 8,12,981 and agricultural income of Rs. 8,20,000. The total income consisted of income from salary, business and other sources. The return filed by the assessee was processed under section 143(3) of the Income-tax Act. An order of assessment was passed on March 17, 2005. The assessing authority passed an order of assessment by making certain additions such as income from joint development of sites, long-term capital gains on transfer of land, income declared under agriculture was brought under the head, income from other sources, addition of income from coffee estate, addition relating to personal savings and other additions. The afore­said order was challenged before the Commissioner of Income-tax (Appeals) by the assessee. The appeal preferred by the assessee was allowed. Being aggrieved, the Revenue challenged the aforesaid order in appeal before the Income-tax Appellate Tribunal. The Income-tax Appel­late Tribunal by order dated April 16, 2010 dismissed the appeal preferred by the Revenue and partly allowed the appeal preferred by the assessee. In the aforesaid factual background, the Revenue has filed this appeal.