TMI Blog2019 (9) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... as claimed before the AO. State Revenue authorities are maintaining the cultivation account. In fact, the Village Administrative Officer is keeping the adangal, which is otherwise known as Village Account No.2, with respect to cultivation. The adangal extract as received from the Revenue authorities by the Assessing Officer discloses no such cultivation of banana as claimed by the assessee. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. This appeal of the assessee was posted on several occasions. Initially, the appeal was posted on 04.10.2018. Subsequently, it was adjourned to 19.11.2018. On the request of the assessee, the appeal was again adjourned to 03.07.2019. The Ld. representative for the assessee has also taken note of the date of adjournment by making an endorsement in the appeal folder. When the appeal was taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cultivated in the land wherein banana was claimed to have been cultivated. Moreover, in respect of the land wherein the assessee claimed to have cultivated crops, many of the lands were not cultivated by the assessee. According to the Ld. D.R., the assessee also claimed before the Assessing Officer that he has taken some of the lands on lease for cultivation. After considering adangal extract and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt. In fact, the Village Administrative Officer is keeping the adangal, which is otherwise known as Village Account No.2, with respect to cultivation. The adangal extract as received from the Revenue authorities by the Assessing Officer discloses no such cultivation of banana as claimed by the assessee. Inspite of these materials, the Assessing Officer was fair enough to disallow only ₹ 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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