Assessee was carrying on the business of bar and restaurant. During the demonetisation period, Assessee deposited cash of Rs. 4.83 lakhs in his bank account out of which Rs. 24.44 lakhs was Specified Bank Notes (SBNs). Assessee explained that cash was deposited out of sale and the same was recorded in his books of account. AO noted that assessee was not authorised to collect SBNs from 08.11.2016 and, therefore, Rs. 9.50 lakhs being in excess of SBNs deposited in the bank account of assessee was added u/s 68 and charged to tax u/s 115BBE. Held, if the assessee was able to establish that there were sales recorded in the books of account in cash and the source of deposit was available with the assessee out of such sales, no addition could be made in the hands of the assessee. Matter was remanded to AO for re-verification of the issue (AY.  2017-18)