During course of search and seizure proceedings, ledgers pertaining to unaccounted payments by assessee made to interior designer for hotel purchase were found to be recorded and seized from residential premises of one JP.  Assessing Officer held  that  payments were unaccounted and made addition under section 69C. CIT(A) deleted the addition.  On appeal the Tribunal held that since there was no operative agreement between the assessee and said interior designer order of CIT(A) deleting the addition is affirmed. As regards the payment received by Travel agent was offered to tax  order of CIT(A) deleting the addition is affirmed.(AY. 2020-21)