No section 69A addition to Income of assessee who has only agricultural income

Madhusudan Dhakad Harda Vs ITO (ITAT Indore) If a person has only agricultural income and no other income, then no addition can be made to the total income unless and until the AO proves that the assessee has any other source of income which is taxable under the Income-tax Act. Since the agricultural sector in our country is not fully organized, it is practically not possible for agriculturist assessee to maintain documents of 100% agricultural produce because the assessee is selling a part of crop directly to the consumers. The AO as well as the CIT(A) have to appreciate the fact that the agr...