Held that merely on the basis of information from Investigation wing  as regards the accommodation entries from Bhanwarlal Jain,   Rajendra Jain &  Gautam Jain group, addition cannot be made when there is no evidence to show that the amount was credited in the books of accounts of assessee.  (AY. 2009-10) (ITA No. 2679/ Mum/ 2023 dt. 31-1 2024)