During demonetization period, assessee deposited cash in his saving bank account .Assessing Officer issued section 142 notice which was not responded by assessee. Assessing Officer treated said deposits as unexplained money of assessee . On writ, Single Judge disposed of writ petition granting liberty to assessee to file appeal before appellate authority . On appeal the Court held that since Act provides effective and sufficient forum for any aggrieved party to work out their remedy, view expressed by Single Judge was to be agreed and there was no merit in appeal . (AY. 2017-18)