The assessee sold agricultural land and claimed the sale consideration was exempt from tax as the property was used for agricultural purposes. The assessee contended that the 7/12 extract (land revenue record) indicated agricultural use. The Assessing Officer, CIT(A), and the Income‑tax Appellate Tribunal, however, recorded concurrent findings that the land was not used for any agricultural purpose and the sale proceeds were taxable. The Court held that self‑serving ledger entries alone cannot prove agricultural use. On facts, the property was sold before any agricultural activity began. The assessee also failed to file an affidavit under Rule 10 of the ITAT Rules pointing out errors or misreading of evidence by the lower authorities. Accordingly, the High Court held there was no substantial question of law and affirmed the Tribunal’s order.  SLP of assessee dismissed. (AY. 2011-12)