Tribunal held that the AO  made addition on account of alleged cash loans availed by the assessee, simply on the basis of notings found in loose papers/book seized from the premises of a third party Anbhu despite assessee’s explicit and categorical denial that no cash loan whatsoever has been borrowed from Anbhu and in the absence of any statement of Anbhu specifically incriminating the assessee and any independent enquiry, CIT(A) has rightly held the seized material to be unreliable and deleted the addition. (AY.2015-16 to 2017-18, 2019-20 & 2020-21)