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2012 (8) TMI 588 - ITAT, HYDERABADRejecting the claim of agricultural income - Held that:- Exactly for this reason the ITAT earlier has set aside the assessment specifically directing the AO to examine the MRO and the person responsible for maintaining the Adangal register and thereafter decide the issue after giving an opportunity of cross examination to the assessee but the ITAT’s direction has not been complied - AO ignored the assessee's submission of certified true copy of the revenue records (pahani) which clearly proves ownership of land in the name of assessee - also the copy of sale deed reveals that the assessee had purchased the land with standing crop and mandava evidencing that the assessee was having some income from agriculture - restore the assessment back to the file of the AO to examine the MRO or the person maintaining Adangal register - in favour of assessee for statistical purpose.
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