Tribunal held that  Inspector’s report not furnished and opportunity of cross examination not provided moreover, the creditors were worth several crores of rupees and there was no reason to doubt their creditworthiness or the genuineness of the transactions. Mere declaration of low income in the return of income was no ground to reject the genuineness of the creditors. The assessee had discharged the burden upon it and the Assessing Officer failed to make enquiries on the documentary evidence submitted by the assessee. The addition was to be set aside. (AY.2015-16)