Assessee-company had issued certain shares at premium. It was asked to explain source of alleged sum. Complete details were filed by assessee.  Thereafter, Assessing Officer also issued summons under section 131 to which he noted that directors of assessee-company did not appear personally in compliance to summon issued. Accordingly, he made an addition as unexplained cash credit. CIT(A) deleted the addition.  On appeal the Tribunal held that  since assessee had filed all evidences proving identity and creditworthiness of share subscribers, mere non-compliance to summons issued under section 131 could not be a ground for making addition under section 68. Order of CIT(A) is affirmed. (AY. 2012-13)