Pursuant to a search and seizure conducted upon various groups, there was sufficient incriminating material to prove that assessee was not doing actual business of trading of diamonds and only earned commission income on sales, import and loan entry and there being clear admissions of assessee about entire business affair carried out by him with his associates for providing bogus accommodation entry, additions of commission income on export as well as on unsecured loan was justified. Tribunal also held that   once business of assessee as per its books was proved fictitious and bogus, action of Assessing Officer in rejecting books of account was justified (AY. 2008-09 to  2014-15)