Sec. 68 of Income-tax Act, 1961— Cash credit—What is evident is that the AO went by only the report received and did not make the necessary further enquiries such as into the bank accounts or other particulars available with him but rather received the entire findings on the report, which cannot be considered as primary material and the assessee had discharged the onus initially cast upon it by providing the basic details which were not suitably enquired into by the AO and the assessee had discharged the onus initially cast upon it by providing the basic details which were not suitably enquired into by the AO, thus, the addition was deleted — Anoop Jain vs. Asstt. CIT [2020] 203 TTJ 552 (DEL)