Tribunal held that since the purchases and sales made by assessee of other connected parties were routed through the bank account of the assessee, they could not be treated as sales and purchases of the assessee. Even if there was some excess sales declared by the assessee, the entire sales could not be treated as unaccounted income of the assessee. As against the undisclosed or unaccounted sales, only the profit rate should be applied to make the addition. As the purchases were routed through the account  of the assessee  addition cannot be made as cash credits in respect of cash deposited.  As reagrds expenses debited  the Assessing Officer had not pointed out as to which of the vouchers of the expenditure had not been produced by the assessee. No details of the amount had also been mentioned. Therefore, disallowing one-fifth of the expenditure claimed of the assessee would amount to ad hoc addition which could not be sustained in law. (AY. 2013-14)