Court held t while deleting the additions, the Tribunal recorded that the figures mentioned in the document could at best be said to be tentative or expected amounts. It was not the case of the Revenue that the circle rate was more than what had been disclosed. No unaccounted cash was found to be paid by the buyer to the seller. There was no statement of the seller regarding obtaining the money and therefore the addition was not sustained. There was nothing on record to show that any addition was made in the hands of the seller or the managing director of the seller-company for the alleged cash amount received. The deletion of the addition was justified.(AY.2001-02 to 2003-04)