Income from Timber Sale on Land Border Classified as Agricultural, Supported by Tree-Cutting Permit, No Extra Tax Levied.

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....Agricultural income - sale of timber of the trees that were grown on the border of his land - ITO clearly observed that when he visited land, he found around 30 stems of the cut trees and remaining stems he could not observe for the reasons that since three years elapsed, due to irrigation for growing the further crops same stems must have buried, or being covered by bushes and forest trees which he found actually existing on the spot. This fact establishes that there were trees and those were cut. - Assessee produced the tree cutting permission issued by the Tahsildar - No Additions - AT....