Held that AO having reopened assessee’s assessment solely on the basis of the report of Investigation Wing which merely created a suspicion that the assessee possibly carried out a transaction of routing unlawful money to convert black money into white money, without correlating the information received from the Investigation Wing with the accounts/assessment records of the assessee, reopening of assessment is bad in law. On merit the assessee has established the  identity and creditworthiness of the creditor.  Addition is deleted.  (AY. 2010-11, 2012-13, 2014-15,  2015-16)