Held that the assessee  has maintained high cash balance in subsequent years also. The cash balance and business income are reflected in the ITRs which were filed and were available with AO to justify the hike of cash and income. The cash deposited in bank account before and after the period of demonetization has not been doubted in the assessment order.  No evidence was collected by the AO from third party enquiries or verification under s. 133(6) in the assessment proceeding to rebut the submissions of the assessee.Books of accounts are not rejected.  Receipts were reflected in the books and same having already been considered, the separate addition without rejecting that book results could not be made against the assessee. (AY. 2017-18)