Bench: Shri P.M. Jagtap, Am] I.T.A. No. 1759/Kol/2014 Assessment Year: 2009-10 Abdul Hai................................…………………………………………………………………………..Appellant Prop. National Traders, Raha Lane, Asansol, Burdwan – 713 301 [Pan: Aanph 9226 J] I.T.O. Ward 2(1) Asansol,...................……………………………………………...................Respondent Burdwan – 713 304 Appearances By: Shri Debanuj Basu, Advocate Appearing On Behalf Of The Assessee. Shri Pinaki Mukherjee, Addl. Cit Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 22, 2018 Date Of Pronouncing The Order : April 13, 2018 Order This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit(A), Asansol Dated 01.07.2014. 2. The Issue Raised In Ground No. 1 Relates To The Addition Of Rs. 18,232/- Made By The A.O. & Confirmed By The Ld. Cit(A) On Account Of Difference In The Balance Of Sundry Creditors By Treating The Same As Bogus.

747/-. In order to verify the balance of sundry creditors shown by the assessee in his balance sheet, notices under section 133(6) were issued by the A.O. As per the information received by the A.O. in response to one of such 2 I.T.A. No. 1759/Kol/2014 Assessment Year: 2009-10 Abdul Hai notices, M/s. Karnataka Soaps & Detergents Ltd. had shown