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    <title>Taxpayer&#039;s Agricultural Land Sale Not Proven; Tehsildar&#039;s Certificate and Absence of Sales in Specific Year Insufficient Evidence.</title>
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    <description>Merely observing that there was no agricultural product sold in the particular Financial Year under consideration and the certificate given by the Tehsildar is not that of relevant Assessment Year, cannot prove that the assessee has not proved his proper purchase and sold of the agricultural land. - AT</description>
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      <description>Merely observing that there was no agricultural product sold in the particular Financial Year under consideration and the certificate given by the Tehsildar is not that of relevant Assessment Year, cannot prove that the assessee has not proved his proper purchase and sold of the agricultural land. - AT</description>
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