In the result, the appeal of the assessee stands dismissed
197) and the same was submitted before Ld. Pr.CIT by\nreiterating thesaid submission in the reply dated 28.02.2022, filed before\nPr.CIT(available on paper book at page number 6-17). The relevant\ntext of the submission filed on 01.11.2019 is as under:-\n\n“The detail of cash deposit inallbank account, is asunder and\nthe source of cash is cash