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2013 (11) TMI 1489 - PUNJAB & HARYANA HIGH COURTYield of paddy - estimation of income - Held that:- The AO pointed out two comparable cases who had shown yield of rice at more than 66% in the same area as that of assessee - In case of nine mills from Sunam cited by the assessee, the yield is 65% or more - In the case of assessee the yield of rice has been shown only at 64.75%. Having regard to the aforesaid cases as relied upon by the Ld. Counsel as also the cases relied upon by the AO, which are also from the area of the assessee i.e. Sunam - It is clear that the yield shown by the assessee is definitely on the lower side and that the Ld. Counsel has not placed any material before us which would justify the yield shown by the assessee - Decided against assessee.
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