AO assessed capital gain arising from sale of agricultural land in hands of Smt. Dapu Devi  and income on account of deposits made in bank accounts of sons and daughter-in-law of Smt. Dapu Devi  .CIT(A) confirmed  order of AO. On appeal the Tribunal held that the AO and CIT (A) have not properly appreciate  the fact  accordingly Matter remanded to verification of shares of each members and decide accordance with law .( AY2006-07)