AO couldn’t make additions due to deposit of money in Swiss Bank if assessee became NR decades ago

IT: Where additions were made to income of assessee, who became a non-resident decades ago, in respect of cash deposits in his bank account outside India, since there was no income accrued or arised to assessee in India since long, impugned additions were unjustified

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000181892/ao-couldn’t-make-additions-due-to-deposit-of-money-in-swiss-bank-if-assessee-became-nr-decades-ago.aspx