Assessee, Managing Director of MSC, had filed his return of income and assessment was completed. Cash deposited in the bank was assessed as cash credits. Order was affirmed by CIT(A). Held that since assessee had discharged his onus by disclosing source of alleged cash deposit, additions made by Assessing Officer and further confirmed by Commissioner (Appeals) could not be sustained. Addition is  deleted. (AY. 2010-11)