Tribunal held that some of the payments made by the assessee by cheques as reflected in his bank accounts were towards the personal and household expenses and if these were taken into consideration along with the other facts of the case including the quantum of salary income of the assessee, the cash withdrawals made by the assessee from his bank accounts could be considered as utilised for personal and households expenses to the extent of Rs. 3,00,000, i. e., Rs.25,000 per month. Thus the cash withdrawals made by the assessee during the year 2011-12 from his bank accounts to the extent of Rs. 7,75,000 could reasonably be treated as available with the assessee to explain the cash deposits made by him in the bank accounts during the year 2011-12. The addition of Rs. 15,13,000 made by the Assessing Officer and confirmed by the Commissioner (Appeals) on account of unexplained cash deposits found to be made by the assessee in his bank accounts to the extent of Rs. 7,38,000 was sustained.( AY.2011-12)