Dismissing the appeal, the Court held that the assessee was not able to substantiate the source of income as put forth in the other two years; allegedly by way of income from the Hindu undivided family, the returns of which were not filed in the relevant assessment year and a gift, which was just a bland statement without any substantiation. The additions made were as a result of the material recovered and the admissions made pursuant to the search. Order of Tribunal affirmed. (AY. 1989-90 to 1998-99)