69B and 69C of the Act and it was contended that section 69 is for taxing of unrecorded investment and section 69A for taxing for unrecorded assets, like money, bullion, jewellery etc., found in position of the assessee, further, the decision in the case of Fakir Mohd. Hazi Hasan (supra) relied by the AO that income under the deeming provision