Cash transaction /sec 269ss

Dear Reader, One of my client has got notice for cash transaction he has done in 2010-11 /2011-12 FY. He has withdrawn 11 L from one bank for financing one agriculture land purchase. The deal could not take off and other party gave money in installment settling it in one year. He also gave interest of one lakhs. ITO is not agreeing for this genuine transaction. I want to show him some landmark judgement. If you are in knowledge of one pl share with me. The assessee is a small time farmer with agriculture and interest income. He is above 80 years of age.