2019 (9) TMI 403

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....of the assessee is directed against the order of the Commissioner of Income Tax (Appeals) -3, Coimbatore, dated 13.02.2018 and pertains to assessment year 2013-14. 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 03.07.201....

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....31 acres of land. The Assessing Officer called for the adangal extract from the State Revenue authorities which discloses that the banana was not 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 asses....

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....nana and crops as claimed before the Assessing Officer. 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 c....