During  search, a diary was seized from office of assessee which contained entries of substantial amount of cash expenses. Assessee was requested to provide explanation with respect to cash expenses during year under consideration. The assessee has filed the affidavit of Mr. Rohit Sharma  who affirmed that the diary is belong to him and  written by him. The  Assessing Officer  held that  the amount of cash expenses was unexplained and made addition u/s 69C of the Act. CIT(A) affirmed the addition. On appeal the Tribunal held that   contents of affidavit did not properly explain entries as names of person paying amount and expenses paid were vaguely mentioned, names of relatives of assessee were also mentioned.  In absence of specific details and other supporting documents, affidavit of Rohit Sharma is  rejected and addition is affirmed. (AY. 2015-16)