S.54B Deduction denied for failure to prove Agricultural Activity

During the course of inquiry by the Assessing Officer, the land revenue authorities had categorically stated that as per revenue records no crop was cultivated/ agricultural activity undertaken on the land owned by the assessee. We find that no concrete evidence has been brought on record by the assessee to controvert the finding of facts recorded by the lower authorities, except production of statements of neighbors of the assessee .

A perusal of the same show that the statements alleged to be made by the neighbors of the ass

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