Tribunal held that considering that the assessee was able to explain the entire cash withdrawal of the family and also giving weightage to the family expenses, and in the absence of any proof that the assessee has spent the the entire available funds for personal needs, the demonetized cash deposit stands explained. Further, though the CIT (A) has restricted the disallowance to 50% and the balance was treated as unexplained, no reason was given by the CIT(A) as to how the assessee has spent the amount of said family withdrawals. Addition is deleted. (AY.2017-18)