Tribunal held that  the deposits were made by the assessee out of previously withdrawn cash had been duly explained by the assessee before the authorities. The assessee had withdrawn cash as claimed. A cash flow statement for the relevant period was filed before the Assessing Officer. Neither of the authorities below had found any specific lacuna in the cash flow statement of the assessee. The assessee undoubtedly had sufficient cash balances to explain the deposits made.(AY. 2017-18)