Assessee is  Karta of HUF.  During demonetization period, assessee deposited cash  in bank account.  Assessing Officer made addition as unexplained money under section 69A and taxed same under section 115BBE. CIT(A) affirmed the addition. On appeal the Tribunal held that since assessee had recorded cash deposits in his books of account and source of cash deposits during demonetization period was also maintained  the  Assessing Officer is  not correct in invoking provisions of section 69A and charging tax under section 115BBE. Addition is deleted. (AY. 2017-18)