Tribunal deleted the  addition on ground that case of assessee was of suppression of liability in audited account books vis-a-vis parallel set of account books maintained on the ground that under law undisclosed investment or undisclosed expenditure could be subject mater of addition either under section 69 or section 69A or section 69B or section 69C but on the facts   the case issue was in regard to undisclosed liability.  Order of Tribunal is affirmed. (AY. 2014-15)