The Tribunal held that Commissioner (Appeals) held that the cash deposits in the bank account were regular deposits and withdrawals in the bank account and that it would be unreasonable to add the entire amount as these proceeds emanated from the business of the assessee which was on-going. The Commissioner (Appeals) observed that the assessee had an opening balance of and considered the peak credit of this account as undisclosed income of the assessee and worked out the peak credit. Order of Tribunal affirmed. AY.  2009-10)