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c) The Assessing Officer incorporated the list of all such entities which were accepted as controlled and managed by the appellant at page nos. 5,6,7,8,9 and 10 of the assessment order.

d) The Assessing Officer also incorporated a table containing 203 bank accounts with the details of the bank account, bank branch and the name of the entity holding those bank accounts which were utilized for providing accommodation entries.

e) In the assessment order the Assessing Officer also elaborated in detail the management and control exercised by the appellant and his partner in the name of directors, partners, and sole proprietors. In support of the same, a number of cheque books containing blank and signed and unsigned cheques of various entities, copies of bank statement of various banks, details of bank transactions related to different entities were found and seized and incorporated such information in the assessment order.