Held that cash in hand as per the assessee’s books of accounts as on the date of survey exceeded Rs. 41 lacs, the alternate contention of the assessee that the source of the advances allegedly given by it was the said cash in hand is acceptable, and, therefore, the impugned addition of Rs. 29,72,645 made by the AO by invoking the deeming provisions of s. 69 is not sustainable. (AY. 2019-20)