Tribunal held that  cash deposits  during Demonetisation period  in respect of  retail sale of  petroleum products revision is not justified it is not practicable to maintain customer-specific records. When the Assessing Officer having discretion in examination of  transactions and level of  inquiry. Order cannot be erroneous. As regards  Audit report available for download and examination. Assessing Officer’s choice not to download and file copy for record not prejudicial to interests of  revenue. As regards cash gift from mother and the assessee  failed  to explain the source  and  creditors  confirmations  were incomplete and deficient.    PCIT is justified in setting aside assessment order. (AY. 2017-18)