Agricultural land is in the name of father and income received to son

No.

Income to be declared in the PAN of the owner of land, here father......

The amount after declaration (tax-exempt) can be gifted to sons, which remains tax-free u/s. 56(2)(x).......... Overall effect remains same.....

If father don't have any PAN then what to do ? without filing father's Income tax return can gift can be given to son ?

Yes, but bank transactions and relavant income proofs should be produced as its justification, whenever query raised by ITD.

Father has received agriculture income in cash & same total cash has been gifted to son & son has deposited in bank A/c, whether it can be done in this way or not ?

Without authentic justification/documentation, it will be disallowed and even penalized. Secondly, applicability of sec 269ST and sec. 269SS of IT act, to be checked.

Sir, I will make Gift deed whether it will be ok as a proof ?

1. For cash below 2 lakhs.

2. With proofs of agricultural income generated by father, for verification if queried............

Thank you sir for your advise.

Can son file itr if he recieve agri income in his account and have j form but land is in name of father