Sec. 153A of Income Tax Act, 1961 - Assessment - Once the revenue authorities accept the source explained by the assessee, in such case there is no further room for treating the same as undisclosed investment of the assessee- When there were no such incriminating material found during the course of search and the seized documents, were well explained by the Assessee which were also accepted by the Search Team as well as by the A.O., then he should have accepted the return filed by the Assessee and should have also accepted the Assessment passed U/s.l43(1)(a) and should not have disturbed the completed Assessment, hence the impugned additions made in the order of Assessment is liable to be deleted in the interest of justice. - N. ROJA V/s ASSTT. CIT - [2020] 184 ITD 329 (ITAT-CUTTACK)