Held that  the opening cash balance shown by the assessee, an amount was claimed to have been deposited into the bank account. The closing balance on March 31, 2015 constituted the opening cash balance on April 1, 2015 and for assessment year 2016-17, the assessee had declared her income, which was accepted by the Assessing Officer without any addition in respect of the cash gifts shown by the assessee. All these three amounts explained the sources of deposit made in assessment year 2016-17. Accordingly, as the assessee had explained the sources for making the cash deposits in assessment years 2015-16 and 2016-17, the Assessing Officer is  directed to delete the addition. Returned income is directed to be accepted  Circular No. 549, Dated 31-10-1989(1990) 182 ITR 1 (St)   (AY.2011-12, 2015-16, 2016-17)