Dismissing the appeal the as part of search carried out at certain premises documents were seized from the business premises of the assessee. The documents and accounts were at variance with the declaration made by the assessee in the returns. The difference between the actual and the declared amounts under all the heads was on the higher side. The assessing authority gave an opportunity to justify the claim under the respective heads. The resistance to the notice by the assessee was informal. The reply did not convince the assessing authority. No exception was taken to the findings of fact recorded in this behalf. The addition to the total income of the assessee was justified. No question of law arose from the order. (AY.2004-05, 2009-10)