Held that, the Revenue authorities having discovered undated, unsigned and unexecuted draft deed and draft cash receipt from a hard disk found during the course of search conducted against a third party which revealed that the assessee received unaccounted amount of Rs. 4 crores in cash on sale of a property, and names of the vendor and vendee and the details of cheque by which part of the sale consideration was received as mentioned in the said draft deed and the original sale deed executed by the assessee are exactly similar, said material evidence cannot be ignored and brushed aside simply because the draft agreement was undated and unstamped and, therefore, impugned addition under s. 69A of the Act is up held. Though cash was found addition under section 69A is up held  relied on CIT v. Bimal Parikh Gupta (1989) 179 ITR 613 (P& H)(HC)  wherein the Court held that the expression “income “ as used in section 69A has a wide meaning and means anything which come in or result in gain.  (AY.2011-12)