On the basis of information received the assessment was reopened. Assessee contended that bank account was misused for purposes of accommodation entries for which she had also received commission and she was just a housewife and wife of a labourer who never carried on any business, thus, by no stretch of mind her misused bank account receipts could be reckoned as her turnover.  She contended that only commission of income at 0.25% of deposit may be estimated. The Assessing Officer estimated the income at 5% of the total deposits in the bank. Dismissing the appeal the Tribunal held that credit was in bank account of assessee and it was onus of assessee to prove correct nature of credits.  Assessee had not given any evidence to prove that this was not her turnover. Affidavit filed by her was not supported by any evidence and was self-serving. Net profit rate of 5 per cent by the Assessing Officer was justified. Reassessment notice was held to be valid. (AY. 2010-11)