If cash in hand in books of account exceeds actual cash found during a search, the authorities can presume the assessee spent the difference. However, this alone is insufficient to make additions to the assessee's income. Allahabad High Court in Commissioner of Income Tax, Kanpur vs Kesarwani Sheetalaya Alld
(2019) 267 Taxmann 216 :: (2019) 418 ITR 369