The ld. CIT(A) has accepted the availability of cash of Rs. 1,55,858/- saying that the same generated out of the undisclosed sales, assuming that it was the cash sale effected on the date of survey itself, hence directed to give set - off but rejected the contention of the utilization of the undisclosed sale proceeds (of Rs. 10,86,165/-) towards the alleged unaccounted purchases of Rs. 13,00,000/-. Against which the assessee is in further appeal before the ITAT.