Cash shortage for bank transactions

it assess maintained one bank account show in books and it returns.but assess AIS and TIS download other bank account details mentioned.assess 2nd bank account transactions entered in books cash balance shortage in books.
question:
assess how to adjustment cash balance shortage in books.
Replies (1)
Assessee to explain source of cash may be sale of personal assets, motor car, jewellery and then introduction of that cash as capital in business.

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