No addition for mere non-reconciliation of Professional fees with AIR details

Brief: Addition on account of information of AIR & just because can’t reconcile source of income is not justified for addition in hie total income Being 2nd holder of investments & all receipts received by 1 st holder…then explanation & addition regarding such investments is to be done on such 1 st holder. To maintain bank accounts & spending in other process to receive exempt income, then such spending is to be on appropriate basis of calculation to be disallowed. Fact of the Case: The assessee is an Advocate by profession and filed his return of income on 8.12.2006 ...