Dismissing the appeal the Court held that   the assessee had not examined his wife who was the vendor of the property and who received the sale consideration of Rs. 31 lakhs before the Assessing Officer to prove the source of income. Merely by producing the sale deed which showed the sale consideration of Rs.3,35,700 and trying to connect it with the deposit of Rs. 30 lakhs in the account on the very same day, that would not discharge the burden on the assessee to prove the source of income. The Tribunal was justified in sustaining the addition of income of Rs.26,64,300 from the other source for the AY. 2011-12. (AY.  2011-12)