The Assessing Officer made additions under section 69C on the basis of computer printouts and digital data found at the accountant’s premises. The Tribunal held that no material linked the documents with the assessee’s books of account. The deletion of the addition by the Commissioner (Appeals) was upheld.. Cash seized during the search was admitted and explained by the accountant. The Tribunal held that making a protective addition of the same amount in the assessee’s hands would amount to double taxation. The deletion of the addition was upheld.   (AY. 2014-15 to 2020-21).