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Section 133(6) Notice

This query is : Resolved 
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(Querist)
24 February 2020 Income Tax notice u/s 133(6) is issued in my mother name (single account holder) for deposit of Rs. 10 Lakh cash in her savings account in FY 2012-13.
My father who got expired in 2017 operates my mother bank account and my mother donot know about any single transaction of cash.
Both my mother and father return filed was in exemption limit.
My father was property consultant.
My mother is housewife and we had shown boutique business in her IT return of FY 2012-13.
What remedy my mother has ? How to close this case ?
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Amol S Joglekar

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Amol S Joglekar (Expert)
25 February 2020 do you know source of deposit?
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