Assessee is  a medical practitioner. The assessee had deposited substantial amount of cash in bank which was in form of specified bank notes (SBN) during demonetization.  The  Assessing Officer  considered deposits as unexplained income of assessee and made additions under section 68. CIT(A) affirmed the addition. On appeal   the Tribunal held that once source from regular books was considered as explained and assessee had merely deposited that sourced income in SBN, that income could not be considered as unexplained. Addition is deleted.  (AY. 2017-18)