Sales of agriculture land transaction show in it returns 21-22

one of the it assessess sales of agriculture land value rs.14,50,000/-dt =20-02-2022.f.y.21-22.if assessess this property purchase of agriculture land value rs.11,35,000/- dt- 20-09-2018 f.y.18-19.but assessess purchase of agriculture land value not showing in it returns and not entered in books.
question
assessess sales of agriculture land transaction show in it returns in f.y.21-22 and purchase of agriculture land transaction show procedure.