Source of Cash deposited into the Bank Account - Agricultural income - advances received from customers...

Source of Cash deposited into the Bank Account - Agricultural income - advances received from customers in land transactions - CIT(A) ought to have considered the agricultural activity. It is also noted it was claimed by the assessee that the advances received from customers were refunded before year end but we find no such verification done by both the authorities below to confirm whether such advances were refunded or not. - We deem it proper to restrict the addition on account of non furnishi..... .....

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