The assessee had sewing machines in her home and which she gave on contract basis to a tailor. She received orders from customers which the tailor executed. All the expenses, such as on needles, threads, oil and lubricants, buttons, etc., were borne by the tailor. For the job, the assessee and the tailor divided the receipts in the ratio of 35 : 65. The Assessing Officer made additions on account of cash deposits in the bank on the ground that there was no connection between the income shown by the assessee from the boutique and the bank deposits. The Commissioner (Appeals) confirmed the additions. On appeal, the Tribunal held that the cashbook which reflected 35% of the amounts reflected in the vouchers of the day had never been examined by the lower authorities. The arbitrary wilful reluctance to look into the facts could not be upheld. The assessee offered to demonstrate her claim on a test check basis. The offer had been declined by the Department and the parties had agreed that the issue may be remanded for carrying out the exercise. The AO was directed to verify the stated claim of the assessee namely that the sums reflected by her as her income of a specific day was the 35 % of the sum total of the receipts of the vouchers of the specific date. The Tribunal also suggested that a tax advisory cell be constituted consisting of public spirited officers of the Revenue with strong ethics, full awareness of tax laws and people skills who would identify new successful businesses and implement a tax compliance scheme specially created for the benefits of the new ventures. (AY. 2014-15)