On the basis of statement recorded in the course of search  and seizure action addition was made in the assessment. The addition was affirmed by the Tribunal. On appeal the High Court set aside the order of the Tribunal and directed to decide in accordance with law. The Tribunal once again passed the order confirming the addition on the ground that the assesee has not produced any evidence contrary to the material placed before the Tribunal. On appeal the High Court affirmed the order of the Tribunal.  (BP. 1989-90 to 22^nd June 1998.)