The AO made addition u/s. 68 on account of said loan on ground that assessee had failed to explain receipt of said loan amount in cash in its bank account-It was noted that assessee had filed various evidences including financial statement of creditor to prove his identity and creditworthiness and genuineness of transactions-From financial statement of creditor, it was found that amount advanced to company was recorded in loans and advances-Assessee had also explained creditworthiness of creditor by filing his income tax return for relevant assessment year-Assessing Officer except stating that loan was received in cash, made no other observations to reject arguments of assessee that creditor was having creditworthiness to provide loan-Whether on facts, impugned addition under section 68 made by Assessing Officer merely for reason that loan was received in cash was unjustified and same was to be set aside. (AY. 2010-11, 2012-13]