Cultivation of land and its classification as agricultural land in revenue records proved it as a ag

IT-I : Where pursuant to search carried out in case of 'P', Assessing Officer recorded a satisfaction note that certain incriminating material seized belonged to assessee and, it was on basis of said satisfaction recorded in course of proceedings under section 153A, assessment proceedings were initiated in case of assessee under section 153C, there being no infirmity in procedure adopted by revenue, validity of impugned proceedings was to be upheld