Held that when the financials of the assessee-company were audited under section 44AB of the Income-tax Act, 1961 and the date of purchase of the assets had been brought on record, it was evident that no new assets were purchased during the year under assessment, there was no illegality or infirmity in the findings given by the Commissioner (Appeals). However, the deletion of addition of Rs.28,76,386 was subject to verification by the Assessing Officer as to the date of purchase of the assets as claimed by the assessee. (AY. 2012-13)