Assessee deposited cash in his bank account. AO made addition as unexplained money under section 69A. Considering the source of income of assessee i.e. agricultural income, cash in hand to extent of Rs. 4 Lacs out of past year savings and out of current agricultural income can safely be held to be available with him for sourcing the cash deposits in his bank account during the demonetization period. There was substance in the claim of assessee that as the government had demonetized the currency, therefore, it was for the said reason that he was compelled to deposit the demonetized currency available with him in his bank account, which, thus, justified the change in trend concerning the cash deposits in his bank account as in comparison to the earlier year. (AY 2017-18) [ITA No. 95/RPR/2024 dated 08/04/2024]