Held that AO, having adduced no corroborative evidence to show that the transaction mentioned in the document found in the premises of Suresh Bajoria pertains to assessee, and which did not bear the name of the assessee; addition in the hands of the assessee was not sustainable; presumption under S. 132(4A) is only confined to the person on whose premises a search is conducted. (AY. 2015-16)