A search was conducted at the residential premises of the assessee’s father-in-law. Cash was seized . At same time, a search was also conducted at another residential premises belonging to the assessee but nothing was found there . Return was filed in pursuance of notice u/s153C . AO held that assessee used to live with his father-in-law and it was actually assessee who was accumulating cash found at residence . Accordingly made the addition . In response to summons issued under S.  131  father in law in  his written submission admitted that cash seized from his premises belonged to him  and -he had also filed a tax return for block assessment showing said seized cash and also enclosed cash flow statement with his return explaining recovered cash. CIT(A) deleted the addition. Tribunal confirmed the addition . On appeal High court  no addition could be made to income of assessee in respect of impugned cash found at premises of his father-in-law . High Court referred the provisions of S.132(4A and also 292C of the Act .