Allowing the appeal of the assessee the Court held that ; If the assessee has discharged the initial onus regarding the identity, creditworthiness and genuineness, the onus shifts to the AO to bring material or evidence to discredit the same. The fact that the shareholders did not respond to s. 133(6) summons is not sufficient to draw an adverse inference. There must be material to implicate the assessee in a collusive arrangement with person who are accommodation entry providers. ( ITA No. 5955/Del/2014, dt. 23.02.2018)(AY. 2010-11)