Cash found in the course of survey—Assessee stating that cash of their other concerns were also with the assessee at the time of search—There is no finding that the cash balance shown in the cash book was not with the assessee or the cash balances were used by those concerns for some other purpose—Such evidence cannot be rejected merely on the basis of presumption—Addition deleted-CHAWLA BROTHERS (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX (2011) 43 SOT 0651