Certain cash amount was found and seized from assessee while he was travelling from Srinagar to Delhi, in view of fact that though assessee claimed that said cash was for treatment of his mother’s illness in a hospital in Gurgaon, however, he had not produced any documents relating to either mother’s illness or her treatment in hospital, and further, assessee was changing his statement about source of such cash amount as his addition   is held to be  justified.  (AY. 2020-21)