Assessee is a practicing Advocate-While  travelling from Mumbai to Delhi to attend two matters in Supreme Court, he was intercepted and was searched at airport and Officer found and seized currency note of Rs. 16 lakhs.Assessing Officer made an addition under section 69A on account of said cash seized. CIT(A) up held the addition. On appeal the assessee contended that said amount was to be paid to a Senior advocate on record as fees to argue case of client of assessee in Supreme Court where client’s case was listed and, thus, cash was from professional fees.   The assessee  had submitted cash book, bank statement and ledger copy of such professional fees claimed to be received by it etc.-Date-wise breakup of fee received in cash from client and receipt in cheque was also submitted. The assessee had also substantiated from entries in bank statement that cash had been periodically withdrawn from bank account in cash by assessee-Assessee had recorded impugned cash amount in books of account and had also offered same to tax by including it as professional fees. Tribunal deleted the addition. (AY. 2019-20)