Assessing Officer treated cash deposit of Rs. 3 lakh as unexplained investment of assessee. The order of the AO is affirmed by the CIT(A). On appeal the Tribunal held that    explanation of assessee that cash deposit of Rs. 3 lakh had been received out of petty loans given to friends and relatives, could not be brushed aside lightly, considering returned income of assessee being more than Rs. 50 lakhs and sale consideration being more than Rs. 2 crore and moreover returned income and capital gain go on to show status of assessee thus, deposit of petty sum on different dates should not be looked upon adversely. Addition is deleted. (AY. 2013-14)