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Therefore, the said amount of Rs.13,30,000/- is added back to the income of the assessee as income from undisclosed sources."

12. The ld. CIT(A) vide paragraph no.6.2 at page 6 of the order deleted the addition by observing as under :-

"6.2 On perusal of seized document, it is seen that it does not mention any name, leave aside the name of the appellant or his family members and is also unsigned. I have also obtained the bank statement of A/c. No.1485 from Bank of Maharashtra, City Center, Gwalior. It is found to be in the name of one Mr. Thakur Das, S/o. Shri Vidyaram, Gram Nainagiri, Morar. No transaction of the amounts mentioned in the seized document is found recorded in the said bank account as given by the bank authority in response to this office letter dated 1.11.2010. A.O. has made the addition, as mentioned above, by solely relying on provisions of Section 292C 10 Shri P.C. Wadhwa & others without bringing any material on record to prove that the said amount has indeed been received by the appellant, when the same has been denied by him. Further, the A.O. proposed to make addition of this amount in the hands of the appellant on protective basis, but has proceeded to complete his assessment by making the said addition of Rs.13,30,000/- in the hands of the appellant on substantive basis without any justification. Considering all the facts above and after perusal of bank statement, A.O. is not found justified in making the addition of Rs.13,30,000/- in the hands of the appellant without any basis. The same is, hereby, deleted. The same A.O. has made this addition for A.Y. 07-08 also in case of the appellant which has also been deleted."