Dismissing the appeal of the assessee the Tribunal held that mere submission of  name and address of  creditor, income tax returns, balance sheet/statement of  affairs of  creditor and bank statement of  creditor is not sufficient. The Assessing Officer can go to enquire/investigate into truthfulness of assertion of  assessee regarding nature and source of  credit in its books of  account and in case Assessing Officer is not satisfied with explanation of  assessee with respect to establishing identity and creditworthiness of  creditor and genuineness of  transactions, he is empowered to make additions as unexplained cash credits. (AY. 2011-12)