In the result appeal filed by assessee in ITA No
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
bogus liabilities is incorrect and the entire discussions in the relevant Para are contrary to the actual facts of the case when the appellant furnished documents and proofs also but the two lower authorities failed to consider the issue in appropriate manner hence the addition as made and confirmed is incorrect in the facts and circumstances of the case