The Assessing Officer made addition of entire purchases as bogus purchases relying on the report of the investigation wing. On appeal the CIT(A) confirmed the addition on estimation of GP. On appeal to Tribunal by the assessee and revenue, the Tribunal deleted the entire addition on the ground that the assessee has furnished the details of purchase and sales and no defects were found in the books of account maintained by the assessee. (AY. 2011-12, 2012-13)