The appeals of the assessees are dismissed
Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / प्रत् यर्थी /
68,790/- respectively. Assessee declared agricultural income of Rs. 3,12,500/-. Assessment under section 143(3) of Act was complete by order dated 31/12/2011 denying the claim of the assessee for exemption under section 54F and 54B