Dismissing the appeal of the revenue, the Court  held that, the partners of the assessee had been able to show the persons from whom they had received credits. The three partners had also produced credible materials to show their sources for the specific advances made to the firm. If the sources of the creditors were doubted, there could be an assessment made only on them and not on the assessee, whose partners had proved the identity and creditworthiness of their creditors.