Tribunal held that the assessee could not be expected to prove the negative. Since the period of receipt and the repayment was only four months and there was nothing brought on record to show that the assessee had invested the entire money in the construction of the house, the assessee’s contention had to be accepted. The AO had  not brought out that the assessee had any other source of income other than the salary received by him. Addition is held to be not justified. (AY.2010-11)