The assessee, is engaged in embroidery, crochet work, and sundry art work for over 40 years, earning an income below the taxable limit and thus was not required to file a return of income. the same amount deposited in the joint bank account held by the assessee. Affidavits, if credible and corroborated by other evidences, can be sufficient to explain the source of cash deposits. Deposited cash during demonetization, explained deposits as partly from fixed deposit maturity and partly from her brother’s funds, no addition could be made under section 69A. The Tribunal also held that when assessee had filed return of income and responded to notice of Assessing Officer, conditions for invoking Section 144 were not met and therefore, assessment made by AO u/s.144 is not valid. (AY. 2017-18)