Survey was undertaken in this case on the basis of information on cash deposits of Rs. 11 crore made by the group on 11th November 2016 in their bank account.

Prima facie, it appeared that the books had been manipulated by the group to engage in cash sales in SBNs post 8 November, 2016. Forensic Imaging of the digital data was done that resulted in recovery of certain deleted/modified files which revealed that assesse had manipulated his sales invoices by back dating the bills for the period between 01/10/2016 to 08/11/2016. It was found that bills issued between the above period were actually generated in the system after 8/11/2016.