The Tribunal allowing the appeal of the Assessee held that, a sale deed of agricultural land was entered into for purchase of land by the assessee at a total consideration from nine different parties. All those parties were agriculturists. As the assessee was a builder and agricultural land was required to be converted into non-agricultural land, a sum was paid at the time of the sale agreement and the balance amount was to be paid at the time of sale deed. All sellers had put their thumb impressions, on their photograph, identified themselves by producing their identity cards and also appeared before the sub-registrar. The AO had no case that the amounts outstanding against their names was bogus. Non reply to enquiry letter u/s.133(6) could not result into an addition in the hands of the assessee, when the parties were identified, the transaction of purchase of land was accepted, and the reason for the outstanding amount was explained, the consideration for the land was not in doubt, there was no evidence that parties had been paid from undisclosed sources. No addition for undisclosed income is sustainable for bogus sundry creditors.