https://thetaxtalk.com/2023/03/when-the-assessing-officer-has-taken-up-the-assessment-for-examination-after-three-or-four-years-from-the-relevant-financial-year-no-material-evidence-may-be-available-on-the-land-to-show-that-the-as/
When the Assessing Officer has taken up the assessment for examination after three or four years from the relevant financial year, no material evidence may be available on the land to show that the assessee has cultivated as claimed. AO has to rely on other records: ITAT