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2010 (6) TMI 547 - KARNATAKA HIGH COURTSurvey - Agricultural income - Unexplained investment - The first appellate authority after appreciation of the oral and documentary evidence available on file, has recorded a finding of fact that, the additional evidence sought to be produced by the assessee was sent to the Assessing Officer for verification and report - t is significant to note that the assessee is holding 60 acres of agricultural land, out of which, 27 acres are wet land, 14 acres of dry land and 19 acres of mango plantation and he has submitted his crop-wise gross yield in rupees before the Assessing Officer as acknowledged by him in paragraph 10 of his assessment order - Decided in the favour of the assessee
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