AO observed that while performing functions as a distributor assessee took deposits from cable operators which were refundable. However, AO observed that these deposits were rarely refunded and since assessee did not furnish name, address and PAN the same were treated as unexplained cash credit u/s 68. Tribunal relied on the CIT(A) order where he had verified the claim and found all details relating to cable operators available on record and the deposits were received in cheque and refunded back (AY. 2005-06).