Assessee purchased an agricultural land. The Assessing Officer made addition as unexplained investment. Commissioner (Appeals) also confirmed addition on ground that assessee failed to discharge burden of proof by not establishing source of investment. On appeal the Tribunal held that the assessee categorically explained that corresponding adjustment in respect of addition made to agricultural land was not routed through capital account but rather amount o was transferred from books of account of business to personal books of account of assessee.  Source of agricultural land purchased by assessee was duly explained  addition was deleted.  (AY. 2014-15)