Section 132 of the Income tax Act, 1961 — Search and Seizure — Assessee had failed to explain the source of cash found from his possession during the course of Search by CBI and the entire case set up by the assessee was clearly an afterthought and the memorandum of understanding and receipt were sham documents and fabricated by the assessee and others later on which fact was further strengthened by the fact that no original of memorandum of understanding and receipt had been produced before the authorities, thus, the assessee had no explanation whatsoever of the Cash found from his possession during the course of Search by the CBI, thus, the addition made was sustained — Jatinder Pal Singh vs. Deputy Commissioner of income tax [2019] 76 ITR (trib) 1 (Delhi)