Assessee, an illiterate agriculturist, sold his agricultural land and deposited said amount in his bank account. Assessing Officer held that registration of land was done for a lesser value treated difference between sum deposited in bank and that shown in sale deed as unexplained cash credit.  CIT (A) affirmed the order of the Assessing Officer.  Matter remanded to the Assessing Officer. Tribunal also observed that  Tax authorities should not take an easy route and place an impossible burden upon assessee and it is duty of tax authorities to assist tax compliance which means giving correct advice and following best practices and to attempt collecting tax on basis of ignorance of citizen is not expected from a tax administration. (AY. 2011-12)