Held, that the assessee had furnished the necessary documents to prove the identity of the creditor, the genuineness of the transaction and the creditworthiness of the lender. The lender is  assessed to tax and had furnished the confirmation. The loan was received by the assessee through regular banking channels. The summons issued on the lender is  served on him as acknowledged by the Assessing Officer in his assessment order. Merely because the summons had not been responded to by the lender, no adverse inference could be drawn on the assessee. Addition is deleted. (AY. 2015-16)