Sec. 69 of Income-tax Act, 1961 - Income From undisclosed Sources - The onus placed upon by the assessee to explain the deposits in his bank account stands satisfactorily discharged. The orders of the AO ignoring the evidences on whims cannot be upheld. The insistence of the tax authorities without upsetting the evidences available on record cannot be accepted. Accepting the explanation of the assessee, the addition made by the AO is directed to be deleted. - KAMALDEEP SINGH VIRK V/s ITO - [2020] 206 TTJ 232 (ITAT-CHANDIGARH)