Section 68 of the Income Tax Act, 1961 – Cash Credit – The party should be put on notice to the case before an adverse order is passed against it as the entire case of the Commissioner (A) for holding the credits not genuine rested on the information derived from the bank statements of the creditors from the internet about the creditors and on the basis of findings recorded in case of one of the creditors and the information was not confronted to the assessee and there was violation of principles of natural justice– Balwinder Kumar Sharma vs. Assistant Commissioner of income tax [2020] 77 ITR (trib) 380 (Chandigarh)