Case Remanded for Further Verification on Property Sale u/s 69; No Seller Cross-Examination or Property Valuation.

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....Addition of 'on money' for the sale of the property u/s 69 - addition based on seller statement - no mention as to cross examination of the seller - no valuation of the property - specification of particular activities carried out by the vendors for earning income - appropriate to remand back to AO for verification....