Cash Agricultural income genuineness cannot be doubted on suspicion

The CIT (A) considered the question of addition of Rs. 41,08,724/- by AO under Section 68 of the Act and have recorded findings that if in the previous years the agricultural income from the same land on which agricultural crops were produced by the appellant was accepted, he could not have recorded findings that in the present assessment year in question, the income could not be treated as agricultural income for want of proof of records of fertilizer and chemicals and expenditures incurred on tube-well boring, construction of store house, leveling of field etc. The ITAT has confirmed the fin...