Held that the assessments of the assessee for earlier years have been completed on a presumptive basis under s. 44AD, the income declared by the assessee in the relevant year under s. 44AD has to be accepted, and therefore, the impugned addition under s. 69A made in respect of the seizure of cash of Rs. 7 lakhs from the possession of the assessee by the police authorities is not sustainable. The assessee also explained the source of the cash (AY. 2019-20)