Dismissing the appeal of the assessee the Court held that there was a failure on the part of the assessee to produce any confirmation from the creditor AR and produce him in person before the assessing authority for cross examination. The assessee had obviously failed to establish even the identity of the creditor much less the genuineness of the loan transaction. Merely because two other loan transactions, with two other persons were believed to be genuine and the additions were set aside, that was not a sufficient ground to hold that similar treatment should have been given with respect to the loan transaction of AR also. No question of law arose. (AY.2009-10)