01 November 2013
In one case contractor where there are creditors , in scrutiny assessment confirmation from creditors were produced and accepted by AO
Later on it was reopened u/s 148 on same grounds and at this time AO asked for fresh confirmation letter from same creditor and assesse failed to produce the same within the due date and AO passed an order adding the entire amount of creditors ,After 4 days of passing of the order confirmation letter was received