Pl. supplement your query, with the following:
ITR form used to file ITR of your assessee for AY 2017-18.
Was this first assessment of your client.
When you make a move to establish the basis of estimation of agril. income by A.O. not based on sound footing, the different element of actual expenditure needs to be worked out approxly.supported by a reasonable noting.
In case you lay hands on assessment of assessees of your locality having similar income and the ratio adopted by A.O.s in such cases,they can be safely referred to.
Pl. bear in mind that any reply to show cause notice should be ptoperly framed to present our point of defence as this would be the stepping stone for subsequent appeals if required.