Primary Obligation is of Assessee to Prove Source of Credit in Bank Account

Shanthi R. Pai Vs ITO (ITAT Bangalore) AO made addition of Rs.26,79,000/- on account of cash deposits. Assesee stated that she is a home maker &  her husband  was employed overseas as Chartered Accountant serving overseas  from 1975 to 2008. He used to send money from abroad and also invested in Term Deposits in India in his name and her name. Regarding the cash deposits, assessee  stated that sources for the deposit might be interest free loans, which were given by her husband to his friends and relatives have been received back.  But the explanation was not supported by any evidence...