Bench: Shri Manomohan Das & Shri Rakesh Mishra
demonetization period and protective assessment was made in the impugned year and substantive assessment was made in the subsequent assessment year. The protective assessment is in respect of cash-in-hand as on 31.03.2016 which was out of the repayment of debtors and the amount was not accepted by the Assessing Officer (hereinafter referred