Held that the Department having not found any incriminating material during the survey under S. 133A showing any discrepancy in stock, cash, purchases, sales expenses and books of account or any positive material/evidence showing that the assessee was having any source of undisclosed income or that the sales shown by the assessee was not genuine, deposits of demonetized currency i.e., specified bank notes, made by the assessee in his bank accounts out of cash sales made before demonetization cannot be treated as undisclosed income and therefore, impugned addition under s. 68 is not sustainable; since the lower authorities have not pointed out any unverifiable purchases or unvouched expenses or unaccounted receipts or any specific defect in the assessee’s books of accounts, which are audited by chartered accountants, CIT(A) was not justified in rejecting the books of account. Addition was deleted. (AY. 2017-18)