Held that merely on the basis of piece of paper found during the survey could not be considered to be a credible evidence in the eyes of law in order to prove the receipt of unaccounted money by the assessee in respect of all the flats sold by it  neither the assessee nor its directors had accepted the contents of the piece of paper  the director having disowned the contents of the paper, it would be The enquiries made by the Assessing Officer with some of the buyers did not also show that the assessee was suppressing sale receipts. The Assessing Officer did not have any credible material with him to support the addition. The Assessing Officer could not have resorted to extrapolation on the basis of assumptions and presumptions. The addition relating to additional consideration should be restricted to the evidence found and should not be extrapolated. Hence the entire addition is  deleted. (AY.2018-19)