Allowing the appeal of the revenue the Court held that  details of the suppliers furnished by the assessee were unsatisfactory and the assessee could not disclose the identity of the suppliers as none of the suppliers could be traced  and genuineness   of the purchases could not be established . Accordingly the AO and CIT (A) is justified in treating the amount as unexplained cash credits . Order of the Tribunal applying the GP rate there by reducing the tax liability of the assessee is reversed . Order of the CIT (A) is affirmed . ( ITA No. 66 of 2018 dt 1-02- 2019 ) ( AY. 2010 -11)