Assessee-company received Rs.244.98 crores from its clients against sale transactions. Assessing Officer treated entire amount as unexplained cash credit under section 68.Commissioner (Appeals) restricted addition to Rs.52.01 crores, noting Rs.192.97 crores was paid towards purchases during year.  On further appeal, Tribunal found balance amount of Rs.52.01 crores was carried forward and paid to sister concern NKPL in subsequent year, as verified by Assessing Officer. Since entire amount was used in regular course of business and corresponding sales were recorded as income, Tribunal held taxing same again would result in double addition, which was impermissible and accordingly, entire addition under section 68 was deleted.  High Court  held that considering factual findings arrived at by Tribunal for both Assessment Years, no question of law, much less any substantial question of law arose for consideration. SLP delayed by 392 days.  SLP of revenue was dismissed on account of delay as well as on merits. (AY. 2012-13)