Held, that it was the explanation of the assessee that the amount was deposited withdrawn from her husband’s bank account. The material placed on record showed that in the year under consideration, assessee’s husband received an amount towards compensation on land acquisition. The compensation was deposited in the account of the husband. There was no material brought on record that amount withdrawn from the bank account was utilised for some other purposes and was not available with the husband of the assessee. Since, the explanation furnished by the assessee regarding the source of deposits was a plausible explanation, the addition was to be deleted. (AY. 2011-12)