Tribunal held that; Bank statement is not considered as books of account and, therefore, any sum found credited in bank pass book cannot be treated as an unexplained cash credit. Tribunal also held that  absence of disclosure of agricultural income in income-tax return, it cannot be believed that parties had generated agricultural income. However in interest of justice and fair play, matter was to be restored to file of Assessing Officer for fresh adjudication in accordance with provisions of law . Followed  Rameshbhai Somabhai Patel v. ITO (ITA. No. 1864 (Ahd.) of 2014, dt. 19-4-2018)  ( AY.2011-12)