Held that there was no discrepancy in the purchase of goods or payment. Only the opening balance was added to the total income of the assessee. The Tribunal in the assessee’s own case had held in his favour. The purchases and sales of the assessee during the assessment year were accepted by the Assessing Officer. There was no contrary order of earlier years where the sundry creditors or purchase had been rejected by the Assessing Officer. Only the cross verification under section 133(6) being in dispute, could not be good reason for rejection of sundry creditors. The entire addition was unjustified considering the submission of the assessee, filed before both the lower authorities. The entire addition is deleted. (AY.2013-14)