Tribunal  restored  the matter to the AO with a direction to give one more opportunity to the assessee to file the requisite details before him to substantiate that all the deposits made in the bank account are the maturity proceeds of the pigmy depositors which in turn has been given back to them and it is not the money of the assessee and that it has earned only commission income for the services rendered as collection agent of the pigmy depositors. (AY. 2013-14,  2014-15)