Judgment :- Ramachandran Nair, J. 1. Heard the counsel for the appellant and also the Standing Counsel for Revenue. 2. The question raised only relates to the addition of unexplained cash credits found in the accounts of the assessee. Assessee is a partner in jewellery business. During search in the business premises of the assessee, it was noticed that only small portion of the sales are accounted. While the finding of the Audit is that unaccounted sales proceeds are introduced in the accounts the assessee took a defence that two brothers gifted 5.5. lakhs and 5 lakhs each. However, the assessee could not establish the credit worthiness, genuineness and capacity of the donors. Consequently the unexplained cash credits were treated as unaccounted income and assets in the hands of the assessee. On appeal by the assessee the Tribunal relied on the decision of the Division Bench in Sandeep Kumar v. Commissioner of Income Tax (2007) 293 ITR 294 and decision of the Hon'ble Supreme Court in Commissioner of Income Tax v. P. Mohanakala (2007) 291 ITR 278(SC) and confirmed the assessment against which this appeal is filed. 3. After hearing the counsel for both the sides and on going through the Tribunal's order, we do not find any substantial question of law arising from the findings of the Tribunal because it is only a case of assessee's failure to establish the cash credits with acceptable evidence about the genuineness, capacity and creditworthiness of the donors and the details and the accounts of donors. we, therefore do not find any merit in the appeal and the same is dismissed.