Following a search, the Assessing Officer disallowed payments for services and supplies, alleging them to be accommodation entries and bogus purchases. The disallowances were primarily made on account of non-appearance of the vendors and non-production of their books of account. Upholding the orders of the CIT(A) and the Tribunal, the High Court held the disallowances to be invalid. The assessee had discharged its onus by providing substantial documentary evidence, such as correspondence, delivery challans, and vendor confirmations, which proved the genuineness of the transactions. The Court observed that an assessee is only required to produce its own records and cannot be burdened with the impossible task of ensuring the production of books of account of third parties. (BP.  1st April 1989 to 18th June 1999)