No section 68 addition if assessee discharges burden put upon it

Kruti Organisers P. Ltd. Vs ITO (ITAT Ahmedabad) Section 68 of the Income Tax Act contemplates that where any sum is found credited in the books of an assessee maintained for any previous year, and the assessee offers no explanation about the nature and source thereof, or the explanation offered by the assessee is not, in the opinion of the AO satisfactory, then the sum so credited in the accounts may be treated as income of the assessee of that previous year. The question before me is, whether the assessee has satisfied conditions stipulated in section 68 of the Act or not in respect of cash ...