Tribunal  held that huge withdrawals were made from assessees’s accounts since FY 2010-11 and that assessee’s only soure of income was from his salary remitted from Qatar to his account held in India and pension received after retirement. It was held, after relying on certain co-ordinate benches decision, that revenue cannot contend that the assessee should have explained how he utilised the cash withdrawn and whether the same was still available with assessee or not and that addition is not sustainable and directed to be deleted.  (ITA No. 917/M/2023, dt. 10.07.2023)