A flat was booked by one  Shri Anup Hans, who under mutual consent surrendered same in favour of assessee and took back his booking amount. Assessee paid to him certain amount out for his withdrawal. Assessee claimed that  Shri Anup Hans  had paid Rs. 1 lakh on behalf of assessee as a booking amount for purchase of flat . Appellate Tribunal held that since no credible evidence was brought on record by assessee to prove that sum of Rs. 1 lakhs was paid by Shri Anup Hans on behalf of assessee as booking amount for purchase of flat, AO was  justified in making addition of such amount on account of unexplained investment in purchase of flat. ( AY. 2011-12)