Assessee is  engaged in business of equity trading, derivatives trading and real estate investment, filed Income-tax Returns (‘ITR’) declaring an income of Rs. 42.43 crores. On scrutiny, assessment order was passed making an addition of Rs. 10.21 crores on ground that there was difference between funds received and source of income as per books of account which was not disclosed by assessee in its return. Assessing Officer rejected books of account declared by assessee on ground that they were not reliable.  Commissioner (Appeals) allowed appeal of assessee, holding that addition was not sustainable in view of documentary evidences already available on record. It was further held that Assessing Officer failed to make any sincere effort regarding aforesaid addition and same was made only on basis of doubt, suspicion, conjecture or surmises without affording proper opportunity of being heard to assessee which was in violation of principles of natural justice. Tribunal concurred with findings in order of Commissioner (Appeals).   On appeal by the Revenue the Court held that the  Revenue had not placed any material on record to contradict aforesaid concurrent finding of facts returned by Tribunal and Commissioner (Appeals). No substantial question of law.   Relied on Ram Kumar Agarwal v. Thawar Das (1999) 7 SCC 303 (AY. 2011-12)