Held that there is no prohibition for the  for the NRI for accepting gifts from relatives. Merely the difference in the time between the cash deposited in the bank vis- a- vis cash received as gift ,  addition cannot be made as cash credits .Before drawing adverse inference against the assessee  Revenue should have cross verified with  the donors by issuing notice under section 131 or 133(6) of the Act . Addition was deleted .  (TS-348-ITAT-2022)(Ahd) ( AY. 2012-13) dt. 29 -4 2022)