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c) The seized diaries has revealed cash finance business undertaken by the assessee company out of cash loan obtained from one 'USG' decoded as 'Ustaji' on which interest is payable on 10th of every month, which business of undertaking cash finance , in our considered view, is merely an extension of existing finance and hire purchase business undertaken by the assessee since 1990. Thus, this business of undertaking cash finance transactions which were found not recorded in books of accounts of the assessee is co-related and is merely an extension of business of finance and hire purchase undertaken by the assessee since 1990, which is highly possible and probable on touchstone of preponderance of probabilities that normal finance business is combined with cash finance business to cater to the variety of needs of various customers which could not earlier met as the earlier finance and hire purchase business was business which was disclosed and declared business and did not cater to needs of the clients who are in need of undeclared cash finance to undertake cash activities.It is a proven fact that Indian economy is plagued and wrecked by a parallel economy which runs on undisclosed 36 IT (SS)A 148/Mum/2006 cash and other assets , towards which a bold step to demonetized Indian currency was taken recently by GOI to curb menace of parallel economy to flush out black money from the system.