Case law Citation Required

Can't say whether following case deals directly with your query or not.  But it covers the matter related with undisclosed credits in capital account of partner not to be added in firms assessment. 

CIT v. Kishorilal Santoshi­lal [1995] 216 ITR 9 (Raj.)

https://law.incometaxindia.gov.in/Directtaxlaws/act2005/%5B1995%5D216ITR0009(Raj).htm

 Thanks a lot