Assessee explained that savings bank account where deposits were made was opened for purpose of Junior college, run by Society of Education. As gross receipts shown by Society of Education did not match with cash deposit claimed by assessee, total credit made in bank account treated as income of assessee on protective basis. CIT (A) held that in the absence of any prior substantive addition in the case of Society for education, no protective assessment could have been made by the Assessing Officer in the hands of the Assessee, accordingly delted the addition. On appeal by revenue, the Tribunal affirmed the order of CIT(A). (AY. 2016-17)