Sec. 69B additions by SetCom couldn’t be doubted on mere declaration of higher undisclosed income by

IT: Where assessee along with her husband admitted that she had acquired 1/3 share in a property and offered same as her undisclosed investments in search and approached Settlement Commission offering higher sum which amounted to 1/3rd share in said property, merely because sellers had declared higher undisclosed income, it could not bind assessee and result in addition to her income in absence of concrete evidence