Held that all requisite documents produced to prove cash deposits in bank account. No abnormality in trend of total cash deposits in immediately preceding year, during year and in succeeding years.   Furnished complete books of account including cash book, ledger, stock registers. Sales are subjected to value added tax  and suffered sales tax. Goods purchased and sold are reflected as goods inward and goods outward in stock register with quantity and value. No allegation that assessee had received cash in Demonetised currency during demonetisation period. Entire cash deposits  explained. Addition is deleted on the ground that no reason to restrict cash sales to figure reported for corresponding period in earlier year.  (AY.2017-18)