Section 68 of the Income Tax Act, 1961– Cash Credits– Additions were made in case of assessee on basis of entries which were found in books of account seized during Search and Seizure and assessee accepted that documents were seized from his premises and he had owned entries and undertook to explain them in next financial year, however, failed to do so, said amounts had rightly been added to other income of assessee– Balbir Chand Virmani vs. Commissioner of income tax [2020] 268 Taxman 196(Punjab & Haryana)