Assessee was engaged in business of textiles. All sales were cash. Based on the survey report  the Assessing Officer held that   entire cash deposit found in assessee’s bank account was unexplained income and not sale proceeds. On appeal the Tribunal deleted the addition. On appeal by the revenue the Court held that where quantum figure and opening stock was accepted in previous years during scrutiny assessments, receipt from sales made by assessee proprietary concern out of its opening stock could not be treated as unexplained income to be taxed as income from other sources.  (AY. 2014-15)