The assesseee has deposited cash sales in the bank account . The Assessing officer assessed the said deposit as unexplained cash credit . On appeal the CIT(A) deleted the addition. On appeal by the Revenue affirming the order of the CIT(A) the Tribunal held that the  assessee has produced names , address , PAN etc. Parties have responded to the notices u/s 133(6). Sales are accepted by VAT department . No defects in the books of account and theory of human probabilities cannot be applied  to the facts of the assessee.   Accordingly the order of CIT(A) deleting the addition is affirmed . (AY. 2017 -18 ) (ITA No. 244/Mum/ 2025 dt . 30-4 -2025)