Difference sft-004 vs sft -003

it assess suppose
1.cash deposits in bank sb account rs:12 lacs sft-004
cash withdrawal form bank sb account rs:10 lacs sft-003
difference amount rs:2 lacs cash at bank treatment in it act
q.no.2
cash deposits in bank sb account rs:10 lacs sft -004
cash withdrawal from bank sb account rs:12 lacs sft-003
difference amount rs: 2 lacs cash on hand balance treatment in it act.