In such a scenario, it would be unsafe to rely only on the statement of Shri Vivek Mohanani, which has been recorded behind the back to the assessee to saddle the addition without some corroborative material which has been found during search showing that the assessee and his wife had paid cash of Rs.7,72,000/- over and above the sale consideration of Rs.54,18,115/-. For such a preposition, I rely on the decision of the Hon’ble Supreme Court in the case of Andaman Timber Industries Vs. CCE (281 CTR 241) (SC). Therefore, the AO is directed to delete the addition of Rs.3,86,000/-