Held that when any amount was paid and later on withdrawn from the bank, such cash would be available for recycling and rotation unless established as invested elsewhere by the Revenue. Hence, the onus was upon the Assessing Officer to prove. Unless the cash withdrawals had been spent or utilised by the assessee elsewhere and the cash availability was not disproved or rebutted in any manner, the Assessing Officer was bound to accept the availability of such cash for onward use towards cash deposits in the bank account or investment as claimed. Pertinently, the Commissioner (Appeals) observed that no specific finding was recorded by the Assessing Officer regarding the utilisation of cash withdrawals by the assessee in some other investment or expenditure. Accordingly the addition is deleted  (AY. 2008-09)