Case remanded to check sec. 68 additions on assessee's failure to prove authenticity of bank transac

IT : Where assessee failed to discharge burden as laid down under section 68 and did not prove genuineness of transactions, matter was remanded to Commissioner (Appeals) to decide same afresh in light of judgment of Apex Court in CIT v. P. Mohanakala [2007] 291 ITR 278/161 Taxman 169