Assessing Officer treated unsecured loans taken by assessee from fifteen parties as unexplained cash credits under section 68. Tribunal deleted the addition, holding that the assessee had discharged the initial burden placed upon him under section 68.  High Court held that since the Tribunal had dealt with all grounds raised by the revenue in order and had passed a well-reasoned and speaking order taking into consideration all material available on record, the Court refrained from entertaining the appeal as there was no perversity in the order passed by the Tribunal. SLP of revenue dismissed. (AY. 2013-14)