Tribunal held that the assessee had not produced the criminal complaint to prove that a sum of Rs. 5.75 lakhs was given by way of loan by the son-in-law of the assessee nor had the assessee proved the amount of sum of Rs. 5.75 lakh was given to P in the year 2001. Since the Tribunal clearly stated that the sum of Rs. 5.75 lakhs was to be sustained if the documents relating to criminal proceedings did not contain anything about the claim of receipt of Rs. 5.75 lakhs by way of loan from the son-in-law of the assessee, the addition was sustained because the assessee had failed to furnish the documents relating to the criminal proceedings neither before the Income-tax authorities nor before the Tribunal.( AY.2006-07)