Held that the two parties in question were regular suppliers of the assessee and had a running account in the books of account of the assessee. The Assessing Officer had not drawn any adverse inference in so far as the transactions with these two parties were concerned. The addition had been made on account of closing balance standing at the end of the financial year. When the transaction throughout the year had not been doubted by the Assessing Officer there was no reason why the closing balance was added. Order of CIT(A) is affirmed. (AY.2011-12)