Held that  the AO was not justified in making addition under S. 69C on account of alleged distribution of cash by assessee to the voters simply by drawing adverse inference against the assessee on the basis of recovery of photo-identity cards of the voters of one assembly constituency from the premises of the assessee and some vague WhatsApp messages sent from the assessee’s mobile phone without examining the recipient of the messages. The assessee has not contested the elections and none of the agencies deployed for monitoring the election process has filed any case against the assessee for indulging in any malpractice in the elections. (AY.2017-2018)