In the Course of search a documents/accounts were  found at variance with declaration made by assessee in returns. Difference between actual and declared amounts under all heads was on higher side.  Assessing  Officer  gave an opportunity  to justify claim under respective heads. The assessee failed to demonstrate any error in law. The  Assessing Officer made the addition.  On appeal the Tribunal affirmed the order of the assessing Officer. On appeal High Court affirmed the order of the assessing Officer.