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2013 (12) TMI 957 - ITAT HYDERABADSale of ‘Prosopis Juliflora' - Agricultural income or not - AO observed that the assessee could not specify the actual mode of cultivation, as initially it claimed that it had used the plants supplied by the Forest Department free of cost, and subsequently, on being required to furnish evidence from the forest depart. - as per AO the assessee was itself in doubt about the very basis of the cultivation contentedly carried out in 140 acres.. Held that:- The facts brought on record show that the assessee has sold the crop to various persons after growing the said crop - The assessee filed details pertaining to the said crop viz., sales receipts etc. to the department - The department when recording his statement, the department not only to furnish the statement of the proprietor to the assessee but also an opportunity of cross-examination shall be given to the assessee and opportunity of such cross examination is one of the corner-stones of natural justice - The authorities cannot draw adverse inference on the basis of the statement of the Proprietor of M/s Raghavendra Seeds & Pesticides and the claim of the assessee has to be accepted on the basis of evidences on record brought by the assessee - Decided in favour of assessee.
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