S. 69 : Unexplained investments-Appellate Tribunal-Cross appeal or cross objection-Right of assessee to support order on issue decided against him-Survey-Statement has no evidentiary value-Source of payment-Assessing Officer cannot ignore the registered document-Transaction pertaining to eight years prior to assessment year-Addition is deleted-Marriage expenses of son-expenditure recorded in books of assessee’s wife’s proprietary concern-Deletion is affirmed-Telescoping benefits to additional income and undisclosed outgoings. [S. 69C 131, 133A (3)(iii), 254(1), ITAT R. 27]