Merely because the capital account balance in the immediately preceding year was not filled while filing the income tax return on account of a clerical error, the capital account balance reported for the year under consideration while filing the return of income cannot be automatically added as income of the year under consideration, especially when the earlier returns showed capital account balance being filled which showed that capital standing in the books of the assessee was created on a year-on-year basis. Hence, addition could not be made under section 68 of the Act for the year under consideration.