1.disallowedthe sundry creditors of Rs. 17,31,25,389/- and added in the total income of the assessee the sundry creditor Sh. Radhy Shyam Mittal Prop. M/s Mittal Paper Mart attended on along with his son Sh. Rajnish Mittal and got his statement on oath recorded. Statement on oath and affidavit of Sh. Radhey Shyam Mittal is part of assessment order. On the basis of statement given, the Assessing Officer treated the sundry creditor of Rs. 17,31,25,389/- as bogus. The Trade Tax Department and Police Department have confirmed that the purchaseswere bogus as the said company had closed and stopped manufacturing and from 1999-2000 is not manufacturing, purchasing and sales, which stands confirmed also by Trade Tax Authorities. Considering the facts of the case in totality, we do not find any merits in the submissions of the ld. counsel for the assessee. Addition of Rs. 17,31,25,389/- is sustained. 2.addition of Rs. 8,58,44,005/-, being unverified sundry debtors we are of the considered view that such debit entries cannot become income of the assessee. The assessee was showing bogus sales out of bogus purchases and we have confirmed the addition on account of bogus purchases to the extent of Rs. 17.31 crores. Any addition out of the sales made out of the aforesaid purchases would result into double addition. We, therefore, do not find any merit in this addition of debit entry and the same is directed to be deleted.