Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayvishnu Kumar Bhartia, I.T.O., Prop.-M/S Madhur Mani, Morth Market Ward 3(2), Vs. Road, Upper Bazar, Ranchi-834001. Ranchi. Pan No. Adgpb 9180 R Appellant/ Assessee Respondent/ Revenue

disallowance from the sundry debtors. It was a submission that the all the sundry debtors, ledgers has been produced, they are income tax assessee, their PAN numbers were available in the ledger and confirmation of accounts. It was a further submissions that the Assessing Officer has not identified which of the debtors recovered is not being accepted