Unexplained cash credits under provisions of Income Tax Act 1961

It is right of exchequer to search, seize and find out true income of an assessee, in case of doubt or on the basis of proof that some income of assessee has been escaped or true income of an assessee has not been returned or an assessee after being eligible to file return have not file the same.   

source https://www.caclubindia.com/articles/unexplained-cash-credits-under-provisions-of-income-tax-act-1961-45976.asp