Held, that there was no infirmity in the order of the Commissioner (Appeals) on this issue. Admittedly, the assessee could not explain the source of such investment. Further, as mentioned earlier, this land was purchased during the year itself and the onus was on the assessee to explain the source of such investment. Merely stating that the assessee had sufficient funds would not absolve the assessee of his responsibilities especially when no cash flow statement was filed to explain the availability of funds and the assessee was not maintaining any books of account. (AY. 2012-13 to 2015-16).