exempt by
furnishing particulars such as extent of land in possession, crops
grown, expenditure incurred and receipts thereon etc.,
7. In appeal, the learned ... have furnished the particulars
of extent of land in possession of the appellant, crops grown, expenditure
incurred and receipts thereon. The AO has rightly pointed
found that
assessee had following area of land in his possession where crop as
mentioned in the last column was grown:-
Village Survey No. Hector
owner in possession of 45 kanals of land and his father Harbhajan Singh was
owner in possession of 45.7 kanals of land for which jamabandi ... possession
to get it tested from the laboratory to know the variety of the seed. He got the
standing crops inspected from the Agricultural Development
possession and guiding the farmers in
implementing the agricultural protocol prescribed by the
company.
(xi) The company itself gets the crops harvested and transports ... Stock).
ii) The assessee, being in lawful possession of the impugned
lands taken on lease for the cropping season for raising
crops has derivative interest
payment of Rs. 2 lakhs was made in advance and vacant possession of property was handed over to Mr. Sarabjeet Singh. The AO examined ... sale-cum-possession letter, the AO observed that the possession letter dt. 20th July, 1997, which was filed after the cropping up of condition
crops were
standing in the land. He made representation dated 3.3.2015
requesting the opposite parties to hand over the physical possession
of the plot ... position to deliver the possession of the site
to the purchaser. It is a fact that the possession of the whole of the
land which
such as the crop produced, quantity of crop produce and sales of
crop. However, the AO considering the fact for the possession of agricultural land ... view that the assessee was in a position to produce the crop of
₹ 1 lacs per hectare aggregating to ₹ 3 Lacs. Thus, the AO treated
competent authority and possession of the flats was offered to them. The letter also informed that if possession was not taken within 90 days, holding ... holding charge' cropped up in November 2000 and correspondence ensued. However, there is no explanation why possession was not taken before that.
The plea
2080 shares of 104 kanals was mortgaged without possession for raising crop loan on 30th May, 1999. The same was not relevant to the asst
following 4 points:-
i) Physical possession was not with the assessee as the consolidation has
been done
ii) No crops were ever shown ... assessee that physical possession was not with the assessee is clearly
against the fact. As such if there was no physical possession, how the
electricity
