Sec. 68 of Income Tax Act, 1961—Cash Credit— The contention of the assessee that in absence of maintenance of books of accounts, no addition can be made u/s 68 on account of cash deposit in bank account, appears to be correct as the assessee is not maintaining any books as mentioned in Section 68 and the assessee has given the details of cash deposits to the Assessing Officer as well as the same was produced before the CIT(A), but both the authorities ignored the same and sustained the addition under Section 68 which is not as per the provisions of the said Section. - BALWANT SINGH V/s ITO - [2020] 27 ITCD Online 003 (ITAT-DELHI)