The Assessing Officer based on search and seizure action conducted on one Praveen Kumar Jain   who had stated that he had provided accommodation entries to a few beneficiaries, one of which was the assessee, treated the unsecured loans taken by the assessee from two companies as fake and added the same as unexplained cash credit under section 68.CIT(A) deleted the addition. Tribunal affirmed the order of the CIT(A). High Court affirmed the order of Tribunal. No substantial question of law.  (AY. 2007-08,  2012-13)