Section 68 of the income tax Act, 1961 — Cash Credit — Addition made by Assessing officer based on conjectures and surmises not justified as assessee explained both the nature and source of share application money received and assessee discharged its onus to prove identity, creditworthiness and genuineness of share applicants, furthermore, PAN details, bank account statements, audited financial statements and income tax acknowledgments were placed on AOs record, thus, onus was shifted to disprove materials which was not discharged — Income Tax Officer vs. Paras Surti Products P. Ltd. [2019] 75 ITR (trib) 137 (Kolkata)