A search was conducted under section 132 in case of assessee-transporter wherein certain cash amount was seized Assessing Officer taxed said cash under section 153A of the Act. In appeal, assessee claimed that cash seized from it belonged to a firm, however it was found that there was negative cash balance in case of said firm during relevant period.  Tribunal up held the addition. On appeal dismissing the appeal Court held that since assessee did not produce any material despite opportunity being afforded to show that amount seized during search belonged to alleged firm, impugned assessment was justified. (AY. 2004-05)