When a part of the surrender can be accepted on proper explanation the rest can also be allowed to be explained

RELEVANT PARAGRAPH

2. The assessee had surrendered Rs.27,53,939 as undisclosed income on 10.06.1998, before Investigation Wing, Agra. On being asked to file the details of this undisclosed income the assessee submitted that the surrender was made under duress. The assessee had deposited the sum of Rs.27,53,339 in Nova Scotia Bank, New Delhi by way of drafts- one for Rs. 15,19,600 as obtained after withdrawal from the bank account and the balance drafts of Rs. 12

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