Held that the assessee  had admitted that the sales was fictitious company . The act of the assessee may be illegal . The Assessing Officer was required to establish whether those were cash sales as claimed by him and not fictitious sale as claimed by the assessee. In the absence of cash sales by the assessee , the addition confirmed by the CIT( A) was deleted . ( ITA No. 4295 / Mum / 2016 dt . 13-2 -2023 ( AY .2010-11 )