The assessee was showing income from business of retail sale of ladies garments, and the cash deposits could be from unaccounted sales from the business which the assessee had not disclosed in the return of income. Accordingly, the source of cash deposit of Rs. 32 lakhs was to be treated out of unaccounted sales made by the assessee. Admittedly, the assessee had been making sales in cash from his small retail outlet for ladies lower garments that the price of such garments was less than Rs. 2,000 per piece. Therefore, the net profit rate of 8 per cent. on these unaccounted sales of Rs. 32 lakhs which worked out to Rs. 2,56,000 could be applied. Accordingly, the addition was sustained on the basis of application of net profit of 8 per cent. on cash deposits as income from business and profession and not to be taxed under section 69A read with section 115BBE.(AY.2017-18)