No addition U/s. 68 for Cash amount explained by assessee as derived from sale of agricultural produce

Shri Naresh Kumar Vs ITO (ITAT Delhi) Assessee has explained source of the cash deposit in the bank account. Copies of the bills of sale of agricultural produce are filed in the paper book, which supports the explanation of assessee that assessee received cash of Rs.14,65,480/- out of sale of agriculture produce. The Ld. CIT(A) partly accepted the agricultural income which supports the explanation of assessee that assessee had source from agricultural income. The Ld. CIT(A) also partly accepted the explanation of assessee for sale of property, but, assessee explained that the share of property...