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Section 147 Addition Deemed Improper: AO Failed to Verify Sundry Creditors' Information Before Adding Alleged Unexplained Amounts.

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....Legality of order passed U/s 147 - addition on account of alleged unexplained sundry creditors - AO should have collected the information from the creditors directly to verify the outstanding creditors as on 31/3/2004 and should have compared with the assessee’s books of account before making any addition, which has not been carried out - No addition - AT....