Held that the Assessee has filed all the documents/evidences relating to these investors in the form of names, addresses, ITRs, PANs and confirmation etc. before the AO which were duly matching with the documents filed by these investors before the AO in response to notices issued to these parties by the AO u/s 133(6). Order of CIT(A) has dealt with each and every aspect of the issue in great depth and thus passed a very speaking and reasoned order while deleting the addition. Appeal of revenue was dismissed. As regards the addition on account of stock in trade, the Tribunal held that  there were several infirmities/mistakes committed by the survey team while doing stock taking physically.  Tribunal observed that from the perusal of reconciliation statement, it is apparent that the assessee has explained the stock differences minutely. It shows that the survey team even has omitted the stock to the extent of Rs. 36,80,834.34 whole the calculating excess stocks by committing various mistakes such as double accounting of stocks, wrong application of rate and various other reasons. None  of the authorities below has pointed out as to how the stock reconciled by the assessee is not correct. Difference in stock inventory is only to the tune of Rs. 3,81,063.09/-.  Appeal of the assessee was partly allowed.(AY. 2015-16)