A search was conducted upon Jan  Sons  group and also upon assessee. During search, some typed unsigned papers were found in assessee’s premises. Assessing Officer on basis of seized material and statement of landowners held that there was an undisclosed income in hands of assessee alleging that he had paid on-money to original landowners from whom five individuals had purchased lands.The order of the Assessing Officer was affirmed by the Tribunal. On appeal allowing the appeal the Court held that the  seized documents did not bear any signature of assessee and statement given by landowner was subsequently retraced.  There was no incriminating material seized during search which could suggest that assessee had paid any ‘on-money’. Five purchasers had filed their respective returns and offered their income to tax. Addition confirmed by the Tribunal is set aside.-Whether, on facts, impugned order passed by Assessing Officer was not sustainable and same was to be set aside.(BP. 1991-92 to 24 th January, 2001)