1. it is practically not possible for agriculturist assessee to maintain sale vouchers of of 100% agricultural produce because this sector is unorganized and a substantial part of crop directly to the consumers.

2. The AO as well as the CIT(A) have to appreciate the fact that the agricultural products in this country are traded in unorganized sector. The workforce in the agricultural sector is unorganized. When the agricultural products are traded in unorganized sector in the country, expecting the assessee to produce bills for sale of agricultural produce is something which cannot be produced by the assessee.

3.when the assessee engages labourers in carrying out agricultural operation and incur expenditure, producing vouchers is something uncalled for.

4. When the assessee claims that the land was cultivated with certain crops and when the Assessing Officer has taken up the assessment for examination after three or four years from the relevant financial year, no material evidence will be available on the land to show that the assessee has cultivated as claimed.

5. The only evidence available is the record maintained by the State Government in its Revenue Department, Beyond this, the assessee cannot produce any evidence for establishing the cultivation.

6. If a person has only agricultural income and no other income, then no addition can be made to the total income unless and until the AO proves that the assessee has any other source of income which is taxable under the Income-tax Act.