Dismissing the appeal of the assessee the Tribunal held that ; on the basis of information was received from Central Board of Direct Taxes that assessee was beneficiary of a trust in foreign Country, having account in LGT Bank, Liechtenstein, Germany,addition was held to be justified . The Tribunal also held that ; it was on assessee to prove that it had no beneficial interest in said bank account or that said bank account was a fictitious story, which assessee had failed to discharge; therefore, impugned addition in hands of assessee were justified . ( AY. 2005-06, 2010-11 to 2012-13 )