On appeal the Tribunal held that the assessee had demonstrated that cash deposit in bank account during demonetization period was not an abnormal occurrence but in fact was attributable to scale and manner of conducting business by assessee having huge turnover, all majorly in cash during year of demonetization. All these explanation given by assessee was rightly taken note of by Assessing Officer and finding anomaly to extent of substantial increase in sales during demonetization period, he considered it fit to treat 20 per cent of sales as unexplained credits. Revision order is quashed.  (AY. 2017-18)