Addition u/s. 68 deleted as evidences demonstrated cash deposits were through agricultural income

Kamleshbhai Vinodbhai Patel Vs ITO (ITAT Ahmedabad) ITAT Ahmedabad held that addition under section 68 towards cash credits not justified since evidences clearly demonstrates that cash deposits and credit entries are through agricultural income. Accordingly, addition deleted and appeal allowed. Facts- Assessee has not filed his return of income and after receiving information, the Assessing Officer observed that the assessee has made cash deposits totalling to Rs.10,80,000/- in his saving bank account. Since the assessee has not furnished the return of income, the AO issued notice u/s.148 of t...