Court Presumes Acceptance of Assessee's Agricultural Income Documents in Tax Assessment; Rs. 11,500 Per Bigha Not Inflated.

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....Agricultural income - When all the documents have been brought on record by the assessee during assessment proceedings but not examined by the AO assessee cannot put again and again in the same assessment proceedings and all the documents relied upon by the assessee presumed to have been accepted by the AO. Even, at no point of time, assessee has been directed by the AO to produce the concerned persons who have facilitated cultivation of the agricultural land and purchased the agricultural produce from the assessee. - agricultural income shown @ ₹ 11,500/- per bigha per annum is not inflated income. - AT....