Held that since the assessee’s case was selected only to examine the cash deposits made during the year and the AO has himself recorded in his order that the cash deposits did not exceed Rs. 3,92,500, he could not have expanded the scope of his enquiry and make consequent additions by making enquiry into the entire credits in the bank account without specific permission from the Principal CIT addition is, deleted. Tribunal also held that the assessee has furnished an explanation by way of reconciliation of all the credits in his bank account, and the CIT(A) having neither offered any comments nor refuted as inaccurate any part of this reconciliation, and treated the difference between the amounts credited in the bank account and the assessee’s turnover as unexplained, the impugned addition is not sustainable. (AY. 2017-18)