Tribunal held that the Revenue failed to bring on account any material in the form of cash, bullion, jewellery, document, etc. or unexplained expenditure to justify the addition made u/s. 69C of the Act and therefore, relying on the decision of the Hon’ble Supreme Court in case of CIT v. Mantri Share Brokers (P) Ltd. (2018) 96 Taxmann.com 279/ 257 Taxman 337 (SC)  it was held that no addition u/s 69C can be made in the hands of an assessee except where a statement of the partner of the assessee offering additional income is backed by any other material either in the form of cash, bullion, jewellery, document, etc. to justify the addition u/s 69C of the Act. (AY.  2017-18)