When the assessee had filed returns, they were accepted. The assessee’s wife had also filed returns and they were also accepted and the assessee had submitted that out of savings the amounts were kept in the locker. Thus, the assessee had fully explained the sources and he had discharged the burden cast upon him. The Assessing Officer without giving any basis, rejected the explanation of the assessee. He was not correct. The Commissioner (Appeals) was of the opinion that instead of keeping money in the locker, it was better to deposit in the bank so that the assessee may earn the interest. The assessee was the person who had to decide whether to keep the money in the locker or deposit it in the bank. In this case, the assessee had decided to keep money in the locker to perform his daughter’s marriage and explained the sources. (AY.2013-14)