Regarding bank transaction

Respected sir, I am an Accountant, sir my case has been fixed under section 142(1)to show the cash deposit of Rs 16.00. Lac at the time of demonization, sir this amount was deposited by my son by taking the cash withdrawls from his cash credit account and deposited in my cash credit account. Sir my son is an excise/ wine contractor. Sir please advice me how to explain the said amount. Sir this amount was deposited by my son out of his trade cash. Please advise me Thanks