D. Manmohan, J.M.—These two appeals are filed at the instance of the assessee and they pertain to assessment years 1985-86 and 1987-88.

2. In the appeal for the assessment year 1985-86, the only issue raised before us pertains to the addition of Rs. 60,000 sustained by the CIT(A) referable to the undisclosed marriage expenses. On 9-9-1986, a search and seizure operation was conducted at the residential as well as business premises of the assessee. Certain incriminating documents were seized by the search party which showed that there was a marriage at the residence of the assessee. The assessee’s younger brother was married on 22-3-1984. The expenditure incurred by the assessee, as debited in the books of account, was only Rs. 10,000 apart from an expenditure of Rs. 5,000 towards gift to the couple at the time of marriage. Considering the standard of living of the assessee and his family the Assessing Officer was of the opinion that the assessee might have incurred expenditure of Rs. 1 lakh on the occasion of the marriage. As the books showed expenditure of Rs. 10,000, the balance of Rs. 90,000 was added by the Assessing Officer as undisclosed expenditure, presumably under sect