For the A Y. 2013-14, the Assessing Officer made addition of Rs. 4,00,000 on the ground that the assessee had produced the Jamabandi and Girdawari but no bills of sale of agricultural products were produced. The Commissioner of Income-tax (Appeals) confirmed the addition of Rs. 2,00,000 and balance amount of Rs. 2,00,000 was deleted. The Hon’ble Tribunal considering the totality of facts, they were of the view that the amount seized from the assessee did not belong to the assessee, but belong to Lux Industries Ltd.  Therefore, the Hon’ble Tribunal deleted the additions. (AY. 2013-14)