Revenue Disputes Agricultural Income Claim; AO to Re-verify Land Use and Activities Evidence.

Disallowance of the claim of agricultural income - nature of the agricultural activities carried on by the assessee - The case of the Revenue is that the assessee, though has levelled the land by use of tractors, has not done any further agricultural activity of sowing the seeds etc. - AO directed to re-verify the facts and evidences - AT .....

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