Held that the assessee has  repaid various loans, addition under s. 68 to said extent is not sustainable; since the assessee has furnished various details in respect of the remaining outstanding loans i.e., names, PANs, bank statements, confirmation affidavits, etc. of the lenders, and the AO has made the addition without making proper and complete enquiries and without confronting the report of the Inspector to the assessee, the matter is restored to the AO to provide the report of the Inspector to the assessee for his rebuttal with proper and supporting evidences and to make enquiries from the lenders. (AY.2017-18)