The assessee had purchased goods from sundry creditors on a credit basis.  The Assessing Officer treated the transactions as bogus purchases and made additions. CIT(A)deleted the addition on the ground that the assessee has produced sufficient documentary evidence during the course of assessment proceedings to prove the identity and creditworthiness of creditors and the genuineness of transactions of purchases and no defect was pointed out by the Assessing Officer in same.  Tribunal also upheld the finding of the Commissioner (Appeals). High Court affirmed the order of the Tribunal. (AY. 2014-15)