Held that it was not the case that the cash was deposited only during the demonetization period. The cash sales were more and in some months less. The assessee had referred to deposit slips and the statement of bank accounts. There was no document on the file to show the entire deposits made by the assessee during the demonetized currency. The deposits are tallied with the cash sales in the bank accounts of the assessee. The accounts of the assessee were duly audited and no mismatch of the purchases, sales, and stock-in-trade. Therefore, adding back the remaining amount was not justified. (AY. 2017-18 0