Cash was found while survey u/s. 133A from the car in possession of the employee of the assessee. His statement was recorded u/s. 131, where he mentioned that he works as an employee for the assessee, and the amount of cash was received on his behalf and was received from an outstanding debtor. The assessee was also later on surveyed, where he accepted that the cash that was found from his employee was received on his behalf. He mentioned that the amount was received from a debtor to whom he had sold goods in the course of his business. The assessee retracted the statement recorded and later mentioned that all the cash was from regular buyers during the year. Because of inconsistency in the statement, the entire cash received was added as unexplained u/s.69A. It was observed by ITAT that, the assessee, though retracted from the statement, and he has filed the details relating to the claim and substantiated his case to support the cash found in possession of the employee of the assessee. The sale also reflected in GST returns filed. The AO did not discuss any of the documents submitted by the assessee to support the transaction as a sale, the matter was therefore restored to the AO to verify the contentions made by the assessee. (AY. 2019-20)