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Sec. 68 of Income Tax Act, 1961—Cash Credit— Mere submission of confirmations from loan creditors is not sufficient, it is also noticed that it is incomplete also and ld AR of the assessee has argued that the revenue authorities should call to the loan creditors are also not correct because first it is the duty of the assessee to prove the loan and if he files complete details as required u/s.68, then the liability for disregarding the documents submitted by the assessee is shifted upon the revenue authorities for verification which are lack in this case, thus, after carefully perusing the observations of the CIT(A) in this regard, no interference is required in the findings recorded by the CIT(A) - SRI BHARAT BHUSAN DEO V/s ASSTT. CIT -  28 ITCD Online 058 (ITAT-CUTTACK)