Section 69A of the Income-tax Act, 1961—Unexplained money—Burden to explain the source of cash deposit was on the assessee, who as per the finding has not been able to discharge this burden and implausible and lame justification for making cash withdrawals has exposed and dented the concocted explanation regarding source of the cash deposit, thus, addition made was justified - SHASHI GARG V/s PR. CIT - [2018] 7 ITCD Online 114 (DEL)