Held, that the entire amount could not be added to the total income of the assessee. The seized document showed certain receipts and payments. Since the assessee was involved in real estate business and the entries in the books of account did not indicate whether it was in the nature of money received for purchase of land or loan, and the assessee had not declared any income from business, considering the totality of the facts of the case, the adoption of a profit rate at 10 per cent would meet the ends of justice. Seized documents showing receipts and payments. Assessee claimed as short term capital gain which is  accepted by AO.  Additions cannot be made on receipts and payments both. Income shown as agricultural Income, no evidence of agricultural activity. Receipt cannot be treated as sale of agricultural property. Held, that since the assessee in the original return of income had declared business income and since all the receipts and the business income had already been taxed, there was no infirmity in the order of the Commissioner (Appeals) deleting the addition in the absence of any contrary material.   (AY. 2012-13 to 2015-16).