Tribunal  held that the Assessing Officer had never disputed the fact that the cash withdrawals from the bank account were more than the cash deposited in it. The Assessing Officer had accepted cash withdrawals from the bank on earlier occasions as the source for cash deposits on subsequent dates, wherever the gap between the cash withdrawal and cash deposit was less than 3 to 5 days. When the Assessing Officer had accepted the explanation of the assessee wherever cash deposits were made within a period of 2 to 5 days, he ought not to have made additions towards remaining cash deposits, when the assessee had explained the source for the cash deposits as out of cash withdrawals from the same bank account, unless the Assessing Officer demonstrated that withdrawals on earlier occasion had been used by the assessee for any other purposes. In the absence of any finding contrary to the explanation of the assessee that the cash deposits in the bank account were out of withdrawals on earlier occasions could not be disregarded. The Assessing Officer ought not to have made additions towards cash deposits into bank account only for the reason that there was a time gap of more than 3 to 5 days between the cash withdrawals and the cash deposits from a very same bank account. The  addition was delete (AY. 2017-18)