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33. Ground No. 6(iii) disputes the addition of Rs. 1,67,586 in assessment year 1986-87 on account of deposit in bank account in the name of Kala Mandir. Ground No. 7(iv) disputes the addition of Rs. 14,547 in assessment year 1987-88. The learned authorised representative of assessee has contended that this bank account is neither of assessee nor of assessee's son but it belongs to one Shri Daulal Soni, carrying on the business under the name of 'Kala Mandir'. It has been contended that Shri Daulal Soni is not related to assessee nor to assessee's son. It has been contended that the assessee's son is carrying on the business under the name of Swarn Kala Mandir' at Sonaron Ki Gati, and the postman appears to have wrongly delivered the letter Annexure A-1/40 at the shop of assessee's son, where it was lying as a rough paper. It has been contended that no bank deposit slips nor cheque book were found during survey at the business premises nor during search at the residence. It has been contended that no evidence was found as a result of search which shows that the assessee or her sons made any deposit in the bank account or operated the said bank account. It has been contended that the said paper, as placed on page 116A of the PB, is a letter issued by the bank to 'Kala Mandir' intimating the closure of bank account. It has been contended that the assessing officer presumed this account to be belonging to present assessee, CD, and obtained statement of account from the bank, on the basis of which he made the above two additions. It has been contended that nominal balances were maintained by Shri Dau Lal Soni and deposits used to be withdrawn immediately. It has been contended that the assessing officer failed to bring material on record to show that this account belongs to the assessee.