Section 68 of the income tax Act, 1961 — Cash Credit — No addition as unexplained credits were made in the hands of assessee as addition was made on the  basis of statement of person who retracted it later and no opportunity of cross examination was given to assessee and neither Assessing officer nor investigating authorities brought on record any incriminating documents to suggest that assessee held unaccounted income brought back as loans and advances- Assistant Commissioner of income tax vs. Sabari Switch Gear P. Ltd. [2019] 75 ITR (trib) 119 (Cochin)