Held that the AO was not justified in making the impugned addition under S. 68 solely on the basis of inference drawn from the Investigation report of the Department and statements of certain persons recorded at the time of investigation which were not confronted to the assessee proviso to S. 68 inserted w.e.t. 1st April, 2013 is prospective in nature, applicable from asst. yr. 2013-14 onwards. Deletion of addition was affirmed. (AY.2013-14, 2007-08 to 2012-13)