The Assessing Officer, however, treated the cash deposits in the bank account as unexplained and made an addition under Section 68. However, instead of finally sustaining the CIT(A)’s deletion, the Tribunal considered it appropriate to restore the matter to the Assessing Officer for verification. 4507 maintained with Porbandar Commercial Co-operative Bank Ltd., verify whether those transactions had already been disclosed under the regular PAN, examine the cancellation status of the duplicate PAN, and determine whether any independent transactions had been carried out under the duplicate PAN. The balance in the savings bank account maintained with Porbandar Commercial Co-operative Bank Ltd., Porbandar Branch, stands reflected at 230,52,086.70/- as on 31.03.2016. The Assessing Officer shall further examine whether any independent transactions were carried out under PAN AAAAS8104Q during the relevant previous year.