Sec. 68 & 153A of Income Tax Act, 1961 – Assessment – The assessee, is engaged in trading of bullion commodity, was subjected to scrutiny assessment and the same was completed under Section 153-A read with Section 143(3) of the Act, 1961 of assessing total income of the assessee as Rs. 27,90,33,030/-.The AO rejected the Books of Accounts of the assessee and additions were made on account of Unaccounted Stock, Unexplained Credit under Section 68, Unaccounted Purchase, Unexplained Credit under Section 68, Estimation of Gross Profit on sale of Gold Bar and Estimation of Gross Profit on sale of Gold Bar again. CIT(A) confirmed the addition of Rs. 50,00,000/- on account of Unexplained Credit under Section 68 of the Act. The addition on account of estimation of gross profit of Gold and Silver Bar, the CIT(A) confirmed addition and the assessee was ultimately granted a relief of Rs. 4,98,05,923/-. Against the order of CIT(A), the assessee as well as Department preferred appeals and the ITAT allowed the appeal of the assessee. High Court also dismissed the appeals of the Department holding that:–no substantial question of law arises in the present appeal – PR. CIT Vs. OMPRAKASH DHANWANI [2020] 422 ITR 315 (MP)