The investment is through banking channel, which is duly supported by the bank statement given by the assessee. It is also reflected in the balance sheet filed with the return of income and wealth-tax records. Thus, once the investment has been shown in books and the source of the investment are also from the books, then no addition u/s.69 can be made.  (ITA No. 531/M/2024, Dt. 22/03/2024) (AY 2012-13)