Reopening of Assessment Upheld u/s 68: Assessee Fails to Prove Creditworthiness, Additions Confirmed.

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....Reopening of assessment - addition u/s 68 - The assessee has miserably failed to discharge the onus that lay on her by section 68 of the Act. The creditworthiness of the creditors does not stand proved by any cogent evidence on record - additions confirmed.....