In search & seizure operations, the authorities found a single entry of payment made in case amounting to Rs. 4.5 crore. The assessee stated that no such payment were made by him. The Ld. AO brought the same to tax as unexplained income. The Ld. CIT(A) deleted the addition. On appeal by the revenue  the Tribunal held that  in order to prove live link by the department, the statement should have been recorded categorically mentioning that the documents in dispute belong to the Assessee. In fact, the assessee in the statement u/s. 131 had denied the execution of such documents and content thereof. Since, the department has not proved the seizure of the document and content thereof, so as to treat the document to be an incriminating document, the same could not be the basis of making addition.  (AY. 2007-08) (ITA No. 891/Bang/2018 dt. 5-04 2019)