Section 69A of the Income Tax Act, 1961 — Income from undisclosed sources — There was no evidence to show that the 24 cheques stated to have been issued by the assesse on behalf of CD were utilized by the assessee were meant for the benefit of the assessee ; it does appear that the assessee was at the highest used as conduit by the other parties and did not himself substantially gain from these transactions; addition under section 69A in the hands of assessee was not sustainable, more so when similar addition has been made in the hands of JP, an employee of SCB — Commissioner of Income Tax vs. Anoop Jain [2019] 311 CTR 58 (Delhi)