Section 68 Addition Invalid: Cash Deposits in Savings Account Not Considered 'Books' for Tax Purposes.

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....Addition u/s 68 - addition of the cash deposits in the assessee’s savings bank account - as the bank account of an assessee cannot be held to be the 'books' of an assessee maintained for any previous year, thus, no addition under Sec. 68 of the Act could have validly been made in respect of a simpliciter deposit made by the assessee before us in her bank account. - Thus addition made by the A.O under Sec.68 cannot be sustained, and is liable to be vacated - AT....