Addition made to the income of the assessee on account of cash...

Addition made to the income of the assessee on account of cash deposit remaining unexplained - addition u/s. 69A - having accepted the fact that the assessee had conduced business to the tune of Rs. 20 lakhs odd which in all probability was conducted in cash and the department having found out no other source of income available with the assessee, the entire deposits in cash in the bank can be safely attributed to the business receipts of the assessee only. - AT