The Tribunal held that the entire addition was based on the statement made by the chairman in which, he had admitted to have received donation/capitation fees in cash which was surrendered for taxation. The assessee denied to have paid any amount in cash on account of donation/capitation fees to the chairman or the college in which his son was admitted for MBBS course. Since the Department alleged that the assessee had paid cash of Rs. 27 lakhs as donation/capitation fees, the onus was upon the Assessing Officer to prove through cogent and reliable evidence that the assessee had in fact paid cash by way of donation of capitation fees to the medical college and the chairman. In the present case, the entire case was set up on the basis of the statement of the chairman recorded during the course of search in which he had admitted to have received donation/capitation fees in cash. However, the assessment order was silent if any right of cross-examination had been allowed on behalf of the assessee at the assessment stage.  Thus, the statement of the chairman could not be relied upon against the assessee. There was no other material available on record so as to make any addition against the assessee. Thus, the onus upon the Department to prove that the assessee paid cash to the chairman was not discharged in the present case. Therefore the addition was deleted.( AY.2007-08)