Held that reassessment notice to examine the cash deposited for purchase of property was held to be valid. Tribunal also held that  though the Commissioner (Appeals) had accepted the additional evidence under rule 46A of the Income-tax Rules, 1962 he had not examined the explanation of the assessee that the source of cash deposits were duly reflected in her books of account regularly maintained by her. Since the assessee had sought to explain the source of cash deposit from her books of account, the entries need to be examined. Therefore, in the interest of justice and fair play, this issue was to be restored to the Assessing Officer for verification and decision afresh after giving the assessee reasonable and sufficient opportunity of being heard.(AY. 2012-13)