Asseesse is  engaged in business of dealing in beedi, tea powder and pan masala.  Assessing Officer made cash deposits as cash credits. CIT(A) affirmed the addition. On appeal the Tribunal held that  sale proceeds was shown as revenue receipts and offered to tax  and  if said receipts were to be taxed under section 68 again, same would result in double taxation, once as sales and again as unexplained cash credit, and thus, impugned addition made under section 68 were not sustainable and liable to be deleted. (AY. 2017-18)