Held that AO has not verified the unexplained behaviour of the cash account i.e., huge cash balance far in excess of utilisation and withdrawal of cash despite sufficient cash balance, the revision is upheld in principle; however, the AO is directed to limit his verification to the source of cash introduced in the assessee’s cash book, be it by way of withdrawal from bank, revenue or capital receipt, etc., with reference to the corresponding account (viz., bank account, sales/customer account, etc.), cash deposited in the bank (with reference to the relevant bank account/s), petty cash (with reference to the petty cash book) and cash utilized for investment.(AY.2017-18)