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The ld.AR also took us through the details of the parties list from whom the cash collected against the credit sales made from page No.46 to 64 of the Paper book. Further, the ld.AR drew our attention to page No.65 of the paper book, wherein the assessee has filed the details of the Turnover from A.Y.2015-16 to 2018-19 along with the turnover made during the festival season of Dasara and Deepavali. It is further explained that the Sales has been reduced from Rs.10.90 crores in the A.Y. 2015-16, Rs.9.81 crores in the A.Y. 2016-17, Rs.7.36 crores in the A.Y. 2017-18 and Rs.5.75 crores in the A.Y. 2018-19. Therefore, the ld.AR contended that the very decrease in turnover on year on year basis itself shows that there is no bogus sales to deposit the SBN (cash) are made by the assessee.