bogus/accommodation entry and it is\nrequested that amount of Rs.14,80,00,000 should not be treated as unexplained\ncredit within the meaning of section 68 of the IT Act 1961.\"\nShow cause notice\n4. Case of the department is that show cause notice dated 13.04.2021\nwas issued to the assessee to clarify the sum shown as 'call in arrear