Held that where Commissioner (Appeals) allowed 40 per cent of undisclosed professional receipts, i. e. , Rs. 26. 06 lacs as deduction towards undisclosed/unrecorded expenses from undisclosed professional receipts since assessee during year had withdrawn from undisclosed bank account only Rs. 6 lacs, no further relief could be granted to assessee. Interest from bank which was not offered to tax and Assessing Officer invoking provisions of section 69A treated interest income as assessee’s undisclosed receipts and brought same to tax, Assessing Officer is justified in his action. (AY. 2011-12)