Tribunal held  that the advocate had filed a confirmation specifically mentioning that the lands originally belonging to the scheduled castes and scheduled tribes and later on had been purchased by the present owners which was not regularised, that the assessee had already shown in his balance-sheet in respect of the land advance of Rs. 20 lakhs. Thus the transaction was a genuine transaction and the amount was arranged by the mediator. Though the names of the land owners who wanted to sell the land not mentioned, the fact remained that the advocate who was the mediator had arranged for the refund. Therefore it could not be disbelieved that the identity of the parties were not proved. It was a fact that the assessee had advanced the amount and that the transaction did not materialise because the legality of the agricultural land was in issue. It was also a fact that the mediator had arranged repayment of the amount. Therefore the addition made by the Assessing Officer and confirmed by the Commissioner (Appeals) was not correct and was to be deleted.(AY.2009-10)