The Assessing Officer held that the purchases made by the assessee from two sellers were bogus according to information received from the Sales Tax Department, Government of Maharashtra that those two sellers had not actually sold any material to the assessee. Accordingly, he issued show-cause notice to the assessee in response to which the assessee furnished copies of the bills and entries made in its books of account in respect of such purchases. However, the Assessing Officer in his order made disallowances . under section 69C . The Commissioner (Appeals) deleted the disallowances. According to the Tribunal the Assessing Officer had merely relied upon the information received from the Sales Tax Department, Government of Maharashtra but had not carried out any independent enquiry. The Tribunal recorded a finding that the Assessing Officer failed to show that the purchased materials were bogus whereas the assessee produced materials to show the genuineness of the purchases and held that there was no justification to doubt the genuineness of the purchases made by the assessee.  Dismissing the appeal of the revenue the Court held that  the Tribunal was justified in deleting the addition made under S.  69C on the ground of bogus purchases. Merely on suspicion based on the information received from another  authority, the Assessing Officer ought not to have made the additions without carrying out independent enquiry and without affording due opportunity to the assessee to controvert the statements made by the sellers before the other authority.( AY.2010-11)