Amount mentioned in pay order held as unexplained as assessee failed to establish that it wasn't in

IT: Where Authorised Officer during search seized a letter dated 12-4-1999 from a colleague of assessee, which was written by Chief Manager of Union Bank of Switzerland to assessee stating that pay order in favour of assessee payable in India had expired its encashment period and fresh pay order was in process of being issued and thereafter Assessing Officer assessed assessee for assessment year 2000-01 and on basis of above letter made certain addition to his income, since assessee had not esta