In the result, appeal filed by the assessee is allowed for statistical purposes
Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary
undisclosed sources and added the same back to the total income of the assessee. Before the ld. CIT(A), it was submitted that the entire addition was based on amount reflected in Form 26AS. It was submitted that primary agricultural credit societies from whom paddy and wheat were procured were members of the assessee cooperative bank and when purchases were