Where assessee deposited cash of Rs. 2.52 crores in bank account during demonetization period, since on entering into fresh agreement in June, 2016, assessee had made huge sales in cash which eventually stood deposited in bank account and entire cash sales made by assessee were duly reflected in VAT returns of assessee, addition made by Assessing Officer under section 69A was rightly deleted by Commissioner (Appeals) (AY.2015-16)