The assessee claimed that the cash deposited during demonetisation represented opening cash-in-hand as per a balance sheet prepared by him. The Tribunal held that the assessee had disclosed only ₹1.06 lakh as cash-in-hand in Schedule AL of the return and could not subsequently rely on an unfiled balance sheet showing ₹36.66 lakh. Since the balance sheet had no evidentiary value, the addition under section 69A was rightly sustained. (AY. 2017-18).