The Assessing Officer rejected the books of account  and assessed  the unverifiable purchases on the basis of 25 per cent. of the bogus purchases. CIT (A) affirmed the order of the Assessing Officer. On appeal  the Tribunal reversed the finding of the Commissioner (Appeals) and modified the disallowance to the extent of 2.19 per cent. and accordingly restricted the addition made by the Assessing Officer.  On appeal the Court held that the Tribunal was not justified in confirming the finding of unverified purchases shown by the assessee and the consequent rejection of the books of account under section 145(3) and restricting the addition made by the Assessing Officer. The order of the Commissioner (Appeals) was confirmed. As a special case the High Court has imposed  a cost of Rs. 5000 in each appeals which the assessee was directed to deposit with the library of the Rajasthan High Court Bar Association.