TMI Blog2023 (8) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... - X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner, dated 05.09.2022 was not accepted. Again, the petitioner had filed his reply, dated 20.09.2022. The respondents have fixed personal hearing on 06.10.2022. The petitioner had sought an adjournment. Again, the respondents have granted personal hearing on 09.11.2022. Since the petitioner was hospitalized, he filed an adjournment letter, dated 17.11.2022. Again, the respondents have grant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid reply the details of sales has been specifically mentioned as Rs. 50 lakhs. 6. Therefore, this Court is of the considered opinion that the respondents have not considered the reply of the petitioner along with the evidence. Further, if the respondents need any further clarification ought to have directed the petitioner to clarify and submit further evidence for sales under Agriculture. Withou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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