Held that the Assessee has  admitted receipt of on-money on the sale of property during the course of search and post-search enquiries which is further fortified by the incriminating material found during the course of search., The contention of the assessee that the said amount is capital receipt, on account of sale of agricultural land was rejected. Addition was confirmed. The Tribunal  also held that the  Assessee has neither explained the loose sheets found during  the course of search, which contain chit and finance business transactions nor reconciled total loans and advances outstanding as on date of the search and offered income from chit and moneylending business, the addition made by the AO towards the remaining undisclosed income from chit and finance business  is sustained. (AY. 2017-18)