Joint bank account cash deposits could not be added to the assessee without proof she made the deposits.

Cash deposits in a joint bank account could not be added in the assessee's hands where the record did not show that she made the deposits herself. The deceased husband was the primary account holder, and the assessee's salaried status with disclosed income and tax deducted at source supported the absence of any material linking her to the cash credits. On those facts, mere presence of deposits in the joint account was insufficient to sustain the addition, and the unexplained cash deposit addition was deleted in favour of the assessee.

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Issues: Whether the addition of cash deposits made in a joint bank account could be sustained in the assessee's hands when there was no material to show that she herself made the deposits.

Analysis: The assessee's deceased husband was the primary account holder in the joint bank account. The record did not show that the assessee had deposited the cash. She was also a salaried employee with disclosed salary income on which tax had been deducted at source. On these facts, the mere presence of cash deposits in the joint account was insufficient to fasten the addition on the assessee.

Conclusion: The addition of Rs. 40.38 lakhs as unexplained cash deposits was deleted, and the issue was decided in favour of the assessee.

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