Held that the  assessee  has explained the cash deposits in her bank account on the basis of cash withdrawals made in earlier two years for purchase of some property which did not fructify and also explained and duly disclosed the source of deposits in the bank account out of which such withdrawals were made, the explanation of the assessee cannot be rejected only for the reason that there was a long time-gap between the said withdrawals and redeposit of the amount in the bank account. Addition was deleted. (AY. 2017-18)