Assessee individual was not an ordinary resident. On the basis of information  received from Investigation wing that amount deposited in foreign bank account of deceased father of assessee which was received by assessee as his legal heir was undisclosed to IT authorities of India  the reassessment notice was issued. In the course of reassessment proceedings the Assessing Officer could not provide nature of entries in said account or how same were related to undisclosed income under provisions of Income-tax Act. The authenticity of alleged bank statement or quantum or nature of deposits therein and its relevance for year under consideration could not be verified. The Assessing Officer has made the addition which was confirmed by the CIT (A). On appeal the Tribunal held that mere discovery of a foreign bank account was not sufficient to thrust tax liability without bringing on record chargeability of same under provisions of Act. Tribunal also held that the Assessing Officer made addition on basis of peak credit in month of January 2006, however, when father of assessee expired on 11-8-2005, it was not understood as to how any credit in January 2006 could be attributed to deceased. Tribunal held that addition made by Assessing Officer on account of balance in bank account in question was unjustified and was set aside, same was to be set aside. Matter remanded to the Assessing Officer to provide the certified copy of bank statement and also to verify any nexus with bank deposit.   (AY. 2006-07, 2007-08)