Held  notice under section 133(6) of the Act to J was returned. However, confirmations on behalf of all three persons were filed. The assessee explained that notice was issued during the vacation period of Diwali festival in Surat and the lender had left for native place. The Assessing Officer had not called any of the lenders for recording their statement nor brought any adverse material against them. The assessee had filed complete details of the lenders including identity of lenders and their creditworthiness and genuineness of such transactions. The loans were received through banking channels. The Commissioner (Appeals) had given contradictory findings: holding that addition under section 68 was unsustainable when the Assessing Officer had not doubted the evidence relating to the loan or rejected the books of assessee and again that the assessee failed to establish creditworthiness of creditors. The identity was not disputed by the Assessing Officer. Therefore, there was no justification for making such addition. Estimate of agricultural income is affirmed .  (AY.2016-17)