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This appeal by Assessee has been directed against the Order of the Ld. CIT(A), Faridabad, Dated 08.03.2018, for the A.Y. 2012-2013.
2. Briefly the facts of the case are that assessee filed return of income declaring income of Rs.9,69,700 (+ Rs.20,61,541/- Exempted Agricultural Income) on 31.07.2012 for the A.Y. 2012-2013. The assessee derives income mainly from salary and agriculture. The assessee has shown agriculture income of Rs. 32,82,000/- for which he has produced bills from Adathia, M/s Jagdamba Traders for selling of agriculture produces. He has also shown Rs.12,20,959/- as expenses on agriculture for which no supporting documents were furnished except a daily expenses book written by one of his employee. The assessee has also filed Thekanama of land (lease deed) for having taken land on lease from two persons – namely Sh. Bhhekay Khan and Sh. Munger Kghan Tehsil & Distt. Jaisalmer, Rajasthan. In support the genuineness of agriculture income, he has also filed photocopy of Khasara Girdawari issued by the Patwari and countersigned by the Tehsildar Ramgarh No.2 along with sale bills of agriculture produce from Adathia M/s Jagdamba Traders. The A.O. in order to verify the genuineness of the photocopy of lease deed, issued a notice under section 133(6) to the lessor Sh. Bhhekey Khan and the Notary Public who had attested the lease deed. In response to the same, reply from Sh. Bhhekey Khan lessor was received, in which, he has admitted that he had leased out the land to assessee and also furnished the photocopy of the lease deed which is placed on record. However, no reply was from Notary Public. In the lease furnished by lessee, the A.O. noted that the land was given to assessee from 01 April 2012 to 31-3-2013. Therefore, the land in question was not given for the assessment year under appeal. The A.O. in order to verify the genuineness of the photocopy of Khasara Girdawari, issued notice under section 133(6) to Tehsildar Ramgarh No.2. In response to the same, Khasara Girdawari of Chak number 6 BTM Murabba number 112/35 along with quantum of area where Sh Subhash Gupta has cultivated crop was furnished by the Tehsildar. The A.O, therefore, noted that copy of Khasara Girdawari filed by the assessee is different from the copy furnished by Tehsildar. The assessee also filed five sale bills issued by M/s Jagdamba Traders of Ramgarh under the aegis of Krishi Upaj Mandi Samiti Jaisalmer. The A.O. doubted the same. The A.O. issued notice under section 133(6) to M/s Jagdamba Traders for verification of the bills which were returned undelivered with postal remarks "Incomplete address." The assessee was, therefore, asked to furnish complete address of M/s Jagdamba Traders to verify the genuineness of bills. The assessee submitted before the A.O. that the address mentioned in the bills are correct. The shop might have closed due to any reason. The A.O. was, therefore, requested to issue summons under section 133(6) of the Income Tax Act 1961. On request of the assessee, summons under section 131 of the Income Tax Act, 1961 was issued to M/s Jagdamba Traders and requested to furnish Original seller slip book, Copy of bank account, evidence of payment of "Mandi Charges" and evidence of payment made to assessee for the selling commodities. The said summons were again returned un-served with postal remarks "Incomplete address." The A.O. has given numerous opportunities to assessee to substantiate his claim of having agriculture income by taking the land on lease. The assessee filed reply before A.O. filing copy of the Khasaar Girdawari, signed by Patwari. The assessee filed further reply before A.O. in which it is stated that copy of the confirmation along with copy of bank statement of M/s.