Having considered the factual matrix we are of the considered opinion that income from commission from MCX trading has been declared and assessed separately and having so done, in our opinion there is no material to independently tax the figure of Rs. 10 lacs. There is no material brought on record to state that this sum Rs. 10 lacs was received over and above the figure of commission of MCX trading separately estimated by the revenue. This estimation is done on the basis of pages 1 to 10, 13 and 15 of Annexure A-27 (Exhibit 5 from Flat 1-B Pocket-A, Near Satyawati College, Ashok Vihar, New Delhi and statement of Sh. Sushi Kumar recorded u/s 132(4) of the Act. It is noted that that the assessee, on the said basis and documents, had estimated the commission from MCX trading. Thus, once the said documents have already been considered as part of the estimation of commission, no separate addition is called for. Accordingly, the addition made of Rs. 10 lacs is deleted and ground nos. 3 to 3. 3 of the appeal is allowed.