Tribunal held that The Assessing Officer did not make any enquiry into the matter on the documentary evidence furnished by the assessee and merely rejected the claim of the assessee on irrelevant reasons that the creditors had income disproportionate to the loans advanced to the assessee. The Assessing Officer failed to examine the creditworthiness of the creditors from the source explained in their bank accounts. Since no further investigation had been carried out by the Assessing Officer on the documentary evidence filed by the assessee, the Assessing Officer could not fasten the assessee with such liability under section 68 . The Assessing Officer failed to carry his suspicion to logical conclusion by further investigation. Therefore, the Assessing Officer could not draw any adverse inference against the assessee. In the law the assessee need not prove source of the source.( AY.2016-17)