Section 68 Cash Deposits: Addition Unjustified Without Evidence from Assessing Officer; Assessee Shows Income Source, Withdrawals.

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....Addition u/s 68 - cash deposit in bank account - assessee claimed deposit relates to substantial cash withdrawn and out of opening cash in hand - in absence of any evidence with the AO that the assessee has infact consumed such huge cash and incurred huge expenditure for some other purpose addition not justified specially when assessee is showing huge income and also having agricultural income in the preceding years as well as current year....