Section 68 Assessment Challenged: AO's Additions Deemed Unjustified Due to Lack of Evidence and Identified Doubts.

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....Addition u/s 68 - Sundry Payable - Even in the assessment carried out in the case of the creditor, no doubt as to the source of the amount has been made by the AO. Without bringing any adverse evidence on the file or pointing any discrepancy in the explanations submitted by the assessee, the AO was not justified in making the impugned additions.....