S. 68 : Cash credits-Share application money-Filed copy of PAN card, share application form, allotment advices, relevant bank statements, returns for the relevant assessment year, audited financial statements, etc-Established identity and creditworthiness-Summons complied with-Reply to notice u/s 133(6)-Order of CIT(A) deleting the addition is affirmed. [S. 131, 133(6)]