The assessee had taken Loan from Palak Trading Co (P) Ltd the AO made addition under section 68 of the Act on the ground that the  lender company is belongs to Pravin Kumar Jain group who is a accommodation entries provider . On appeal the CIT (A) deleted the addition on the ground that the appellant has furnished the loan confirmation , PAN No , bank account of lender , copy of return of lender , details of interest paid . The CIT (A)  also held that in response to notice under section 133(6) the lender has filed the required details. On appeal by revenue the Tribunal affirmed the order of the order of CIT (A) . Followed  Rushabh Enterprises v . ACIT (WP No.167 of 2015 dt 15-4 2015 Judgements in   Konark Structural Engineering (P) Ltd. v. Dy. CIT [2018] 90 taxmann.com 56(Bom) (HC) and CIT v. Nova Promoters & Finlease (P) Ltd. [2012] 18 taxmann.com 217 (Delhi) (HC)  distinguished . ( ITA No. 4544/M/2017 dt 20-2-2019 (AY. 2013-14)