Allowing the appeal the Tribunal held that the assessee had discharged his primary onus of proving the plausible explanation of the matter and the burden shifted to the Department to prove whether or not the assessee’s information was correct. Considering the evidence placed on record and the registered copy of the power of attorney the assessee was not the real owner of the cash deposit of Rs. 27,00,000 in the bank account. Addition is deleted.  (AY. 2013-14)