The assessee is a salaried person who was sold her stock holding in shares in the relevant two previous years. .AO  treated as unexplained income since assessee could not prove source thereof during the course of scrutiny as well as in the lower appellate proceedings. Tribunal held that  the fact remains that her detailed explanation tendered in the course of assessment  does not sufficiently discharge  her onus on proving the source of impugned deposits.  Accordingly  considering peculiar facts and circumstances that the addition(s) of ₹17,88,666/- and ₹16,53,772/- are restricted to that @ 30% only with a rider that same shall not be treated as a precedent in any other assessment year. The assessee gets part relief accordingly. ( ITA No.1790-1791/Kol/2019, dt.  14.02.2020) (AY. 2014 -15 ,  2015-16)