It is the contention of the petitioner that in the impugned order, the respondent Deputy Commissioner has erroneously came to a conclusion that the petitioner has not properly explained the deposit of cash amounting Rs. 67,37,500/- collected during thedemonetization into their account and that the petitioner has claimed the source of cash deposit duringdemonetization as the accumulated cash balance as on 08.11.2016 wrongly.