Cash deposited in savings account more than 10 lakhs

Kindly guide

One of my clients has a Salary Income he is a police Officer....

as per AIS report he deposited cash Rs. 11 Lakhs in SB a/c

Client explained that he has taken loan from relatives for house construction and deposited in Bank..

now what is the remedy on this..

as per sec 269ss 100% penalty is there on such transactions...