Held, that the entire alleged agricultural income of the assessee was added to the returned income to arrive at the respective assessee’s liability. This was done without considering the genuineness or validity of documents produced by the respective assessee to substantiate that the income was agricultural. If the documents were genuine and valid, there would be miscarriage of justice. Therefore the respective assessment orders and the penalty orders under sections 270A and 271AAC(1) of the Income-tax Act, 1961, were liable to be quashed. (AY.2020-21)