Tribunal observed that both Investigation Wing’s report & Assessee’s submissions clearly showed loans were received & subsequently repaid to same parties by RTGS. If money was immediately returned, Assessee could not be treated as beneficiary of accommodation entry. The assessee ought to have disclosed income received by oil means by filing return of income for the year under consideration. The entire case of the Revenue is that the assessee had received accommodation entries from the said parties bank accounts camouflaged as loans. There can be no question, in such circumstances of treating the amount so received by the assessee as an accommodation entry.