Section 4&69 of the Income Tax Act, 1961– Income from undisclosed sources– Assessee having clearly explained that certain scrap shown in RG1 has been retained by the job workers and produced their confirmations as well as affidavits affirming the retention of the scrap generated during the course of job work and sale thereof by them, addition made by the AO towards alleged unaccounted sale of scrap is not sustainable,more so as the AO has not made any such addition in the assessment of the preceding year – Agrasen Engineering Industries P ltd v Assistant Commissioner of income tax [2020] 203 TTJ (Jaipur) 498