Regarding profit on agriculture

Respected sir, I want to say that my case of income tax was fixed for scrutiny for the Asstt year 2017•18, in which I was shown the agriculture Income for Rs 1 Lac and I have deposited a sum of Rs
9.50 in my bank account on account of gross sale of agriculture products,but the Ld AO asked to me that the income tax department compute the agriculture Income as under Spouse. Gross sales of agriculture products is Rs 10 lac less expenses 70% I e 700000/_Net Agriculture income comes to rs 3.00 Lac i.e 30% of gross sale.Sir please guide me in which section the A O compute the said income.thanks