Agricultural receipts, duly shown in past & accepted by dept, cannot be added as cash credits

The assessee is an individual. The return of income was filed on 29.7.2009 declaring an income of Rs. 36,04,069/- and agricultural income of Rs. 10,25,000/-. The assessment was taken up for scrutiny by issuance of notice u/s 143(2) of the Act. In the course of scrutiny assessment, the assessee was asked to explain the source of cash deposited in his bank account amounting to Rs. 9,95,000. It was submitted by the assessee that the said deposit are out of the agricultural income declared. The assessee was asked to produce the details of the agricultural income. Since, there was no details forthc...