Held that  the assessee had filed an affidavit dated February 15, 2018 but neither the Commissioner (Appeals) nor the Assessing Officer had discussed the facts declared by the assessee in an affidavit. The Department did not dispute the contents of the affidavit dated February 15, 2018 wherein the assessee claimed that his only source of income was agricultural activity and he had not invested or expended the alleged amount. The assessee was never cross-examined by the Assessing Officer. Therefore, the averments contained in the duly sworn affidavit were to be accepted as correct unless rebutted by evidence. Accordingly the addition of Rs. 15,50,000 made by the Assessing Officer  is deleted. (AY.2016-17)