This appeal is filed by the assessee against the impugned Order dated 13.12.2017 passed by the Ld. CIT(A)-12, New Delhi relating to Assessment Year 2012-13 on the following grounds

1. That under the and circumstances, the Ld. AO grossly erred in law as well as on merits in making addition u/s 68 for the loans received from the following parties, although, apart from other facts, both the loans were returned back much prior to commencement of asstt. Proceedings and both loans were interest bearing and interest subjected to TDS.

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