Tribunal held that the assessee was an authorised money changer. This line of business required availability of cash in huge amounts as persons give dollars to be exchanged in Indian currency. Considering the exchange rate, the assessee had to carry heavy cash. The fact that the cash bundles carried the tag of PNB should not be given weightage inasmuch as it was a common practice amongst all banks to issue currency bundles as received by them. Moreover, once a bundle of currency carried the tag of another bank, the issuing bank need not count it again. Though the cash books were written on day-to-day basis in practice there was always a time gap between the book entries. Books were lying with the chartered accountant which had also been verified by the Assessing Officer and when during the course of assessment proceedings the books were produced, not a single defect had been pointed out by the Assessing Officer in the books of account of the assessee. The entire addition had been made on the basis of suspicions and surmises and such addition could not be sustained. ( AY.2011-12)