Tribunal held that   the assessee’s submission was that the cash found during the search pertained was received from sale of scrap generated during the renovation work as well as normal operations of the business, that this was duly accounted for in the books of account. The Commissioner (Appeals) noted that the seized cash had been separately reflected in the audited balance-sheet and included in the income from sale of scrap offered to tax amounting to Rs. 14,08,000 and, thus, the cash found and seized stood duly accounted for. This finding of fact had not been controverted. There was no reason to interfere with it. (AY.2011-12 to 2013-14)