Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
transferred to the accounts of Sh Baldev Singh and Sh Malook Singh even if by technical default in the bank, the source of cash deposit of Rs 153.98,000/-in the bank accounts had remained unexplained by the appellant and therefore the addition of Rs 153,98,000/- as unexplained investment u/s 69 of the Act was justified and upheld