The Tribunal held that the assessee had discharged her onus of explaining the source of deposits in her account. Further, the Department wrongly rejected the explanation as not tenable when rightfully the onus had shifted to it to inquire further into the matter, having been given all relevant details of the persons allegedly operating the assessee’s bank account, including their names, addresses, and permanent account number details. Thus, additions made not sustainable. (AY. 2015-16)