Assessing Officer issued reopening notice on ground that cash deposits were made by three medical representative, without any clarification, who were prima facie not even employed by assessee on deposit dates or who had joined just two months earlier.  On writ the Court held  that though assessee was called upon to submit details, details furnished were far from clear and quality of explanations belatedly offered by assessee appeared to be in nature of after-thoughts.Since circumstance that demonetization had been ordered and there was a rush to make cash deposits also could not be ignored, reopening notice issued against assessee was justified.  (AY. 2017-18)