2009 (9) TMI 976

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....firmation before the undersigned. Also before auditor no confirmation was available at the time of examination of books of accounts. Hence, it is concluded that the creditors are not verifiable thereby the addition in creditors during the year is added back to the total income of the assessee. 1. Meenakshi Textiles Rs.6,89,000/- 2. Kamal Fabrics Rs.5,00,000/- 3. Mahavir Textiles Rs.3,00,000/- 2.3 Aggrieved by this, the assessee carried the matter in appeal before the learned CIT(A) wherein assessee contended that Assessing Officer did not act upon the assessee's request to issue summons u/s 131 or call information u/s 133(vi) of the Act. The learned CIT(A) directed the Assessing Officer to do so. The Assessing Officer accordingly iss....