Tax u/s 115BBE: Unexplained October 2016 credit taxed at 30%, no telescoping with March 2017 cash receipt.

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....Addition u/s. 68 - levy of tax u/s. 115BBE - There is no scope for telescoping inasmuch as the cash receipt to the assessee, as inferred by us, arises in March, 2017, i.e., after the date of survey on 29/11/2016. The credit entry that is unexplained being in October, 2016, the same being liable to tax u/s. 115BBE, shall yet be at 30% - AT....