In the course of assessment proceeings the assessee submitted the details called for along with the cash book, bank statement, balance sheet, and profit and loss account for the years ending 31-3-2017 and 31-3-2016. The sale figures and cash deposits were also furnished for the aforementioned periods. However, AO proceeded to hold that the assessee company had tried to show the bogus sales to substantiate its cash deposit made during the demonetisation period under the well-thought process and thereby treated the cash deposit during demonetisation as unexplained income under s. 69A of the Act. When the matter reached ITAT, AR submitted that the AO did not take into consideration all the documents provided to him along with the Audit Report but rejected it on the ground that the ITR of the earlier year ended on 31-03-2016 was filed by the assessee on 24-03-2017. The AR further argued that neither the closing balance as of 31-03-2016 nor the balance reported on 31-03-2017 was disputed by the AO while making additions to the income. The matter was remanded back for a fresh examination of submissions made by the assessee.(AY. 2017-18)