Tribunal held that  the assessee had tried to explain the sources of cash deposits before the Tribunal through cash and bank books filed before the Tribunal by way of withdrawals from banks, rent, partner remuneration from firm, etc. which needed verification. No specific deficiencies were pointed out by the authorities in the cash and bank books while generalised adverse comments were made by the authorities. There was a need for verification of cash and bank books entries vis-a-vis the cash deposits and co-relation with income declared by the assessee before the Department in the return filed and consequently due taxes paid to the Department on such income claimed to be the sources of deposits. Thus for this limited verification the matter was remanded to the Assessing Officer for both the years. The Assessing Officer was directed to go through the records produced by the assessee and to point out specific defects or escapement of income leading to culmination of income which had escaped assessment and which needed to be brought to tax in the hands of the assessee instead of making generalised comments.( AY.2011-12, 2012-13)