The Tribunal held that where the assessee explained the cash deposits made during the demonetisation period with reference to its books of account and the Revenue failed to disprove the explanation through any investigation, an addition under section 68 could not be sustained on mere suspicion or conjecture. However, the matter was restored to the Assessing Officer for fresh examination and verification of the supporting evidence in view of the provisions governing taxation under section 68 (AY. 2017-18 & 2018-19).