Held, that the cash deposits in the assessee’s bank account were out of the cash balance available in the books of account, which was generated from cash sales made by the assessee to its members. Admittedly, the Assessing Officer did not do so. Hence, the Assessing Officer fell into error in relying upon the statements given by the employees of the assessee and another concern, who were not aware of the entire business activities of the assessee as clearly expressed by them in their respective statements. Therefore, the Commissioner (Appeals) is  justified in deleting the addition.(AY.2021-22)