Held that the  assessee furnishing sworn affidavit of  sellers, purchase bills, Sales Tax return, Income-Tax returns of  parties, Value Added Tax Number of  sellers and all payments made through banking channel, identity of  party established and genuineness of transactions proved  deletion of addition is justified.  Assessing Officer making addition on Ad hoc basis without rejecting books of  account is not valid. (AY.2011-12)