Assessing Officer made addition under section 69 on account of unexplained investment in liquor business of assessee.  CIT(A) up held the addition. On appeal the  assessee submitted that source of investment was agricultural income earned by his family members.  He also produced confirmation letters from family members along with pattadar passbooks of family members in support of their land-holdings and  also produced copies of return of income of his family members, certificates issued by Village Revenue Officer evidencing their agricultural land holdings and return of income filed by his brother to prove his creditworthiness. Tribunal held that since assessee had furnished sufficient evidence to prove that source of investment was agricultural income earned by his family members, relief was to be granted to assessee to extent of Rs. 5 lakhs towards agricultural income and Rs. 2 lakhs towards loan from brother as explained out of Rs 15 lakhs for which addition made under section 69. Tribunal also held that as the assessee has failed to produce sales bills to support sales admitted during year and neither produced books of account for verification, Assessing Officer was justified in rejecting book results of assessee and estimating net profit at 5 per cent of purchase price of stock that was put to sale.(AY. 2016-17)