Assessing Officer passed assessment order making addition of certain as cash credits. The  Assessing Officer did not supply copy of reply received from 17 parties, pursuant to notice issued under section 133(6). After issuance of show cause notice in form of draft assessment order, no any opportunity of cross-examination of parties whose replies were considered to make addition under section 68 was granted to assessee. On writ the Court held that the  assessment is quashed and set aside  and  direction is issued to pass an order by providing an opportunity of cross-examination to assessee, if requested. Matter remanded. (AY. 2022-23)