The Tribunal held that the facts or  explanation given by  assessee  was not examined by  department in right perspective to  determine accountability of  amounts in regular books or  not. The Tribunal directed the  AO to  verify cash balances with regular books of  account filed by  assessee  as well as  with balance-sheets and income and expenditure accounts available with department with returns and books of  account available in  seized material .  ( AY.2009-10 to 2015-16)