Assessee purchased scraps from two sundry creditors/sellers. Notice issued  u/s 133 (6) of the Act to the sellers was returned un served. The Assessing Officer treated the purchases as cash credits. The Tribunal up held the addition. On miscellaneous application considering the TIN number, PAN number, invoices, etc. to prove their identity and genuineness of transaction which was lost sight in the original order was lost sight hence passed the rectification order allowing the appeal. On appeal by the revenue the Court held there was a justifiable cause for rectification of its earlier order by deleting additions under section 68 of the Act.  (AY. 2007-08)