Held that the assessee had filed complete details of purchase register, sales register, cash book, bank statement, month-wise details of purchase and sales and copies of value added tax returns. However, the Assessing Officer was not able to find any defect in the books of account, except general statements made in the assessment order. Though the Assessing Officer had doubted the sales made during the year, he did doubt the purchases made or stock maintained by the assessee during the year. Order of CIT(A) deletion of addition is affirmed.  (AY.2017-18)