The assessee  sold the agricultural land  and claimed the sale consideration is exempt tax  as the property sold was used for the agricultural purposes .  The assessee  contended  that the 7/12 extract (land revenue record) indicated that this land was used for agricultural purpose .  The Assessing Officer  , CIT(A)  and the Income Tax Appellate Tribunal  have recorded concurrent findings of facts that the land in question was not used for any agricultural purpose and therefore, the income derived from sale of  land is chargeable to tax. On appeal the Court held that  merely on the basis of  self- serving ledger entries , cannot be basis to treat the sale of land as agricultural land . On the facts the  property was sold before starting agricultural activity . The Court also held the assessee has  failed to file affidavit under Rule 10 of the Income Tax (Appellate Tribunal) Rules, 1963, pointing out that none of the  findings were contrary to the evidence on record or that the Commissioner or other authorities had grossly misread the documents on record. Accordingly the High Court held that no substantial question of law  and the order of the Tribunal is affirmed .( ITA No.2011 of 2018 dt. 13 -2 -2025)