Assessee-firm is  engaged in business of manufacture and sale of tobacco. Assessee had repaid loan during year under consideration out of unsecured loans taken from different parties.  Assessing Officer made additions under section 68 on ground that no substantial document was furnished to prove genuineness and creditworthiness of unsecured loans received. On writ the Court held that  the  assessee had furnished all relevant documents containing copy of ledger account from its audited books, confirmation of respective depositor with PAN number, copy of its bank statements, copy of ITR filed by respective depositors and copy of bank statements of respective depositors from where funds were provided-No dispute had been raised by revenue with regard to submission of aforesaid documents by assessee during assessment proceedings. Since Assessing Officer had made additions without considering documents placed on record, impugned assessment order was to be set aside and matter was to be remanded back to Assessing Officer for fresh consideration. (AY. 2018-19)