In assessment year 2011-12 assessee declared agricultural income  and  also shown  as advance lease rent received on lease of land.   Assessing Officer treated agricultural income as unexplained and added same to assessee’s income as income from other sources. He also treated advance lease rent as unexplained cash credit under section 68 and added same to assessee’s income.  Commissioner (Appeals) upheld additions. In return filed for assessment year 2012-13  the assesee  has shown the amount taxed in earlier years as opening balance.   Assessing Officer added as income from undisclosed sources. On appeal the Tribunal  deleted the addition as the addition was made in earlier year the income sourced in the relevant year. (AY. 2012-13)