In the result, the appeal filed by the assessee is allowed
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
bogus ( forced to be prepared at site document, as evident from the contents of para 6 and 7 of the affidavit ) and has no relation to the existing business of the assessee and the names depicted in such list of debtors , are all fictitious and the said persons named therein , do not simply exist . 14. He further submitted that