A search was conducted at business place of assessee partnership firm. In course of statement recorded under section 132(4) with regard to money receipt on account of NRI gift, a partner of firm submitted that it was firm’s own money routed back to accounts of other partners of firm who were his own family members through an alleged NRI and same was firm’s own undisclosed income. AO made the addition which was affirmed by CIT(A) and Tribunal. Dismissing the appeal of the assessee the Court held that admission of partner of firm was best evidence and was sufficient to bring such amount to tax in hands of assessee.   Rejection of miscellaneous application by the Tribunal is held to be justified  . (TANo. 1907 of 2008 dt 8 -03- 2019 ) (AY. 1994-95) (Referred Asst. CIT v. A. R. Enterprises ( 2013) 350 ITR 489 (SC) )