The Tribunal observed that neither incriminating material was found during the course of survey proceedings nor any person had admitted about on-money payment made by the assessee. In the absence of any corroborative evidence to prove that there was any on-money payment made by the assessee, the Ld. Assessing Officer does not have locus standi to assume that the assessee had made payment in cash against purchase of land and had received commission. Merely on the basis of suspicion, howsoever it is strong, the Assessing Officer was not justified in presuming certain facts without having anything to corroborate. Accordingly, the deletion of impugned addition under section 69A made by CIT (Appeals) was upheld by the Tribunal. (AY. 2010-11 to 2012-13)