Where the assessee explained cash deposits during the demonetisation period by furnishing supporting evidences such as agricultural income records, sales bills of agricultural produce, Form 7/12 land extracts, cash book and bank withdrawal details, the primary onus of explaining the source stood discharged. The Tribunal held that such evidences cannot be rejected merely as “self-serving documents” without bringing any contrary material on record. Accordingly, the addition made under section 69A was deleted.