AO having accepted assessee’s turnover in excess of Rs. 16 crores and not rejected the books of accounts, addition of Rs. 40 lakhs made by the AO under s. 69A on the ground that the cash deposits made by the assessee in his bank accounts during the demonetization period out of the cash in hand i.e., Rs. 1,04,52,586 was made up of currency notes of small denominations, is not sustainable. (AY. 2017-18)