The Tribunal remanded back to the AO observing that, it was the plea of the assessee that most of the details could not be furnished during the assessment proceedings since the CBI, in relation to the matter of Stationery Point India   Ltd., in which the assessee was a director, had seized the entire record maintained at the office premises, where the records pertaining to the assessee were also maintained. Tribunal held that the AO shall have the liberty to call for or summon any party from whom the assessee claimed to have purchased products in respect of its agricultural activity and to conduct a field visit to verify the claim of cultivation of agricultural products by the assessee. (AY. 2011-12 to 2014-15)