Held that  the Assessing Officer has  merely  relied on  repot of the  Investigation Wing’s report and come to the  conclusion that  the lender entities were not in existence.  The Tribunal held  the parties are not related. The amount  was repaid in subsequent year. Merely because  failure to produce the directors of lender companies., addition need not be made. The assessee need not prove source of source.  Order of CIT(A) deleting the addition is affirmed  (AY.2016-17)