Allowing the appeal of the assessee the Tribunal held that, the initial burden upon the assessee to prove the identity and creditworthiness of the creditors and the genuineness of the transaction had been discharged by the assessee. It was well settled law that the assessee need not to prove the source of the source. The Assessing Officer had not conducted any enquiry on the documentary evidence filed by the assessee and had merely disbelieved the entries in the bank accounts of the creditor without any justification. The low income declared in the return by the creditors was not a ground to reject the explanation of the assessee because their creditworthiness was proved by the assessee beyond doubt. (AY.2010-11).