Where it is was the case of the Assessing Officer  that the assessee was a beneficiary of accommodation entries to the tune of Rs. 2.1 crore, but however the assessee supplied all documents and information to the AO during the course of assessment proceedings such as bank statement and bank interest, then the AO cannot conduct a roving inquiry when the amount received was admittedly returned. Notice was  quashed.(AY. 2011-2012