The assessment was reopened on the basis of information received from DDIT (Inv) on the basis of enquiry on Giriraj Enterprises , the proprietor Mr . Harish K.Chandak alleged has given accommodation entries .   On appeal the Tribunal held that the assessee has submitted ledger copy of Giriraj Enterprises , Bank statements , conformation etc . In the statement on oath Mr . Harish Chandak has denied having given hawala bills to the appellant . Tribunal held that the reopening  is done only on the basis of information from DDIT(Inv) hence the reopening is bad in law . Accordingly the addition is deleted .  (ITA No. 1687 /Mum/ 2024 dt 1-8 -2-24 )( AY. 2009 -10)