Section 68, 69A, 132(1) & 153A of the Income Tax Act, 1961 — Income from undisclosed sources — Once it was established that the assessee had not violated the terms of license granted by the licensing authority, mere presumption and assumption from any documents or paper seized during the Search and Survey could not be the basis for addition of amount in question. Presumption cannot be the basis for addition of amount under section 68 or section 69A as Unexplained income — Commissioner of income tax vs. Kesarwani Sheetalaya [2019] 418 ITR 369 (Allahabad)