Section 68 of the Income Tax Act, 1961— Cash Credit— Addition under section 68 is not sustainable as assessee having examined the cash deposit in his bank account partly with reference to the gift received from his father out of sale of land in the preceding year and partly out of his own savings from agricultural income and filed evidnece of sale of land which has been accepted by the AO in his remand report— Kuldeep Singh vs. Income tax Officer [2020] 203 TTJ (Chandigarh) 242