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917-Chd-2025 MUKESH KUMAR, Ludhiana AY Turnover (Rs.) Cash Sales (Rs.) % Cash Sales Cash Deposited % Cash Deposit (Rs.) wrt Turnover 2016-17 1,46,70,075 1,25,88,895 85.81% 84,51,000 57.60% 2017-18 1,87,37,911 1,48,93,838 79.48% 1,24,36,000 66.36% Notably, from the above table, it is evident that the percentage of cash sales to total turnover of the assessee has decreased in A.Y. 2017-18 compared to the previous year. This directly contradicts the revenue's theory of inflated cash sales. The Ld. CIT(A)'s finding of a "huge jump in cash sale" by cherry-picking only two months and ignoring the annual pattern leads misleading conclusions and upheld the addition u/s 69A of the Act.