A.O. made addition to assessee’s income on account of unexplained cash receipt.  In appellate proceedings assessee raised a plea that said amount represented rental receipts of a property owned by her.  However, assessee did not furnish description of property, rental agreement, name and address of tenants, sources of investments, etc. Tribunal  rejected the explanation and confirmed addition. High Court affirmed the order of Tribunal. (AY. 2000-01 and 2001-02)