Tribunal held that  the Assessing Officer himself having admitted that the stock register was filed by the assessee before him, the observation of the Commissioner (Appeals) was factually incorrect. The Tribunal in the assessee’s own case for the assessment year 2012-13 had held on the same facts that the documentary evidence produced before the authorities below established the genuineness of the transactions or the year under consideration also, the sales made by the assessee were not disputed. Without the purchases, there could not be any sales. Disallowance made was directed to be deleted (AY.2011-12, 2014-15)