Dismissing the appeal of the assessee the Court held that, credit worthiness of transaction could not be said to be proved merely on strength of bank statement or identity of creditor. Assessee did not produce income tax return of lender or any confirmation. Purported confirmation was found to be only a copy of unsigned account of creditor. Source of funds had also not been explained. Identity as well as credit worthiness of creditor must be proved. Credit reflected in bank account of was not explained, as a result her credit worthiness was not proved. Order of Tribunal is affirmed. (AY. 2014-15)