Non submission of creditors details cannot be ground for making addition if books are seized by revenue

As regarding the other addition of Rs.34,82,972/- on account of Sundry creditors the ld. CIT(A) has deleted the same by relying upon the decision of the Hon’ble Apex Court in the case of CIT vs. Sugauli Sugar Works (P) Ltd. 236 ITR 518 (SC) without going into the facts of the case. In this case the assessee has not filed even the details of the sundry creditors and when the Bench asked for the list of sundry creditors outstanding since several years, the ld. Counsel for assessee has submitted that the books of account relating to A.Yr. 1981-82 are already seized by the revenue and lying wi...