Addition under section 69 A

Sir I am an Accountant and a case was fixed for scrutiny and the AO was made the addition under section 69A in the case whereas the assessee was filed his income tax return after making the audit under section 44AB.Sir I want to know that when the assessee has make all the cash enteries in his proper books of accounts which was audited by the Chartered accountant recd from his business can the AO made the addition under section 69 A.Thanks.