The assessee, a senior citizen engaged in agricultural activities for several years, explained cash deposits made during the demonetisation period by producing five years’ income-tax returns showing agricultural income, ledger accounts, bank passbooks, revenue records (Forms 7/12 and 8A) and electricity bills relating to agricultural operations. The Tribunal held that the documentary evidence established that the deposits represented agricultural income. Since the Department had not doubted the agricultural activities or the evidence produced, the Commissioner (Appeals) was not justified in sustaining part of the addition. However, to take care of minor inconsistencies, a lump sum disallowance of Rs. 62,000 was considered appropriate instead of the sustained addition of Rs. 6,20,000. The Tribunal further held that section 115BBE was inapplicable as the deposits were from explained sources and directed taxation under the normal provisions of the Act. The decision was rendered on the peculiar facts of the case and was not to be treated as a precedent. (AY. 2017-18)