A search was carried out at premises of assessee during which cash was found from his residence.  Assessing Officer made addition under section 69A in respect of  cash  withdrawn as unexplained money. CIT(A) (Appeals) did not accept explanation of cash claimed to be out of amount withdrawn by assessee from company for reason that no explanation was given as to why cash was withdrawn when entire household expenses were incurred by assessee’s father. On appeal the Tribunal held that   no document was found in search to come to a conclusion that amount withdrawn by assessee from company had been utilized elsewhere. Merely because the  assessee had not given explanation as to why cash was withdrawn, it could not be a ground to hold that same was unexplained money of assessee. Addition is deleted. Held that  Jewellery  and silver articles  which was found at residence and bank locker  belong to  joint family and  have to be considered  as belonging to family as a whole.  Addition is deleted  (AY. 2016-17)