Held that apart from the cash receipts on account of professional income, the assessee had enough cash withdrawals during the year under consideration. That the view of the Principal Commissioner that the cash deposited by the assessee in his bank account was out of the undisclosed sources was vague and without any basis. The Assessing Officer had accepted the genuineness of the cash deposited in the bank account after a conscious and independent application of mind. That the Assessing Officer was fully aware of matter, he had appraised the evidence filed by the assessee and then had formed a view to accept it. Revision is quashed. (AY.2012-13)