Assessee declared large sum of cash deposited in his bank account during demonetization period on pretext that said income was declared under Income Declaration Scheme, 2016.PCIT passed the revision order of the ground that no inquiry in matter was made by Assessing Officer, and, further no explanation as to nature and source of such cash deposited by assessee in his bank account during relevant previous year with respect to income declared under IDS was provided. He remanded matter back to Assessing Officer for de novo consideration. On appeal the Tribunal up held the order of the PCIT (AY. 2017-18)