Assessee is  engaged in business of gold jewellery.In the course of search    one parcel bearing fine gold sent by a supplier for purpose of job work was found.  Based on such information, proceedings under section 153C were initiated against assessee.  Assessee contended that he had purchased gold from supplier, namely BMJ and thus furnished documentary evidences in file of copy of tax invoice, ledger copies, bank statements, GST return of supplier. Likewise, supplier had also confirmed fact of having supplied impugned gold to assesse. Assessing Officer  disagreed with contention of assessee in absence of Form 402/430 of GST and made addition under section 69A on protective basis.   On appeal the Tribunal held that since supplier confirmed to have made sale to assessee and received payment against such sale, merely for reason that supplier behind back of assessee stated that he physically handed over gold to assessee instead of courier, documentary evidences furnished by assessee could not be brushed aside. Addition is deleted. (AY. 2018-19)