Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
68,02,624/- made on account of unexplained unsecured loans. 7. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in deleting the addition of Rs.2,10,060/- made on account of unexplained creditors. 8. On the facts and in the circumstances of the case and in law, the learned