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(Asst. Years: 2001-02,02-03,03-04,04-05,05-06,06-07 &07-08) The above contentions of the assessee were considered and examined and it was found that the same are neither factually correct nor legally tenable.

Firstly, perusal of assessment record of the assessee shows that the issue of agriculture income was never raised by the assessing officer during the course of assessment proceedings. The assessee in his reply dated 24/11/2008 has given submission on the cash of Rs.1,50,000/- and Rs.2,00,000/- deposited in the bank account, by the him and his wife respectively on 05/10/2006. In this reply, the assessee has filed a statement, which is mentioned as "A cash flow statement of Mr. K. Bakkaiah / Mr. K. Yelleshwar." However, this statement is neither signed by Mr. K. Bakkaiah nor Mr. K. Yeslleshwar. Even the assessee himself or his counsel have not signed this statement. Since the statement was unsigned, it had no legal value. Even otherwise, the payment received by the assessee from his father or brother, under no provisions of the Income Tax Act, can be considered as agriculture income of the assessee. As the assessee is neither owning any agriculture land, nor is himself a cultivator, none of the receipts of the assessee can be regarded as his agriculture income.