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2. On physical verification as well as from the ITD database it is gathered that the return has been filed by the assessee for A.Y. 2012-13 but no scrutiny assessment u/s 143(3) has taken place in the case of the assessee for the relevant year. In view of the above, letter dated 05.03.2019 is written to the assessee to furnish the details regarding the cash deposit during the A.Y.2012-

13. However, the assessee has not submitted reply in response to the said letter. This shows that the assessee has no explanation to offer on the said transactions. The assessee was also informed that in case of non- compliance steps would be taken as per the provisions of Income Tax Act.