Assessee was engaged in real estate business and he filed an agreement of sale and confirmation letter of purchaser before Assessing Officer for justifying cash deposit in his accounts as sale consideration, AO was not justified in making addition of said deposit under section 69A.Assessing Officer treated cash deposit made by assessee as unexplained cash in hands of assessee and made addition by invoking provisions of section 69A, since assessee had deposited old currency notes which were kept for petty expenses and obtained new currency notes from bank, cash deposit was to be treated as explained.  (AY.2017-18)