Tribunal held that the assessee, having submitted complete details before the Assessing Officer, had discharged the initial onus cast on it. Moreover, in the subsequent year, after a complete examination of the identity and creditworthiness of the parties, the Assessing Officer passed the assessment order under section 143(3) without making any addition with respect to the same parties. The Assessing Officer’s satisfaction in the subsequent year, following his enquiries about the creditworthiness and genuineness of the transactions, showed that there was no infirmity in the order of the Commissioner (Appeals) in deleting the additions. (AY.2011-12)