Tribunal held that a loose sheet was found evidencing the on money consideration for sale of the flat.  The loose sheet was not in the handwriting of the assessee or of any of the family members. No statement was recorded from the author of the loose sheet regarding the contents and no enquiries were conducted with the buyer of the flat.  The assessee had never agreed or accepted that he had received the sale consideration over and above the amount recorded in the registered document and no evidence was found with regard to receipt of cash.  Therefore, the addition was unsustainable.  (AY.  2012-13 and 2013-14).