Assessee is engaged in business of trading of textiles and was also engaged in sale of cloth to its sister concern. The Assessing Officer made additions under section 69A  in respect of cash deposited in the bank account of the assessee.  Held that no incriminating material was found during search to point out that unaccounted cash was introduced under grab of sales from sister concern. Accordingly the  additions made by Assessing Officer were without any foundation and were merely based on surmise and conjectures and deleted (AY. 2017-18)