Tribunal held that the assessee had filed a detailed statement of date-wise withdrawals from his bank accounts during the financial years 2008-09 and 2009-10. According to the cash statement there was a cash balance of Rs. 15,14,150 as on March 11, 2010, and out of the total cash balance as on that day the assessee had paid cash of Rs. 13 lakhs to the builder. The authorities had doubted the availability of cash on the plea that the cash was withdrawn by the assessee from his bank account in the earlier year and was not available for giving to the builder. Neither the Assessing Officer nor the Commissioner (Appeals) had brought any material on record to suggest that the cash so withdrawn by the assessee was utilised for some other purposes and was not available with him on the date of payment. The correctness of date-wise statement of withdrawal of cash from the bank account and deposit in the bank account was neither faulted nor doubted by any of the authorities. Therefore there was no justification on the part of the Commissioner (Appeals) for accepting only Rs. 6.50 lakhs out of the total addition of Rs. 13 lakhs made by the Assessing Officer. The Assessing Officer was directed to delete the addition made.( AY.2010-11)