Held that the entries in the cash book were made on the date on which the cheque was issued but the cheques were presented in the bank at a subsequent date. Therefore, the withdrawal date from the bank was different from the entry date in the cashbook. The Assessing Officer was to verify whether on the date of entry the assessee had utilised the cash withdrawn for making the payment or investment or for any other purpose. If the Assessing Officer did not find any utilisation of cash, the addition was to be deleted. (AY.2011-12)