Tribunal held that the Assessing Officer had not doubted the fact that the assessee had not paid in respect of the goods found to be defective and therefore the cost of the purchase of the goods found to be defective was to be reduced from the total cost of purchase as per the import bill. The claim of defective goods reduced from purchase was established by supporting evidence. Therefore the addition made by the Assessing Officer purely on presumption and assumption was liable to be deleted. Tribunal also held that  if the Assessing Officer had made more than one addition to the total income of the assessee and some of the additions were found to be not sustainable by the Commissioner (Appeals) and accordingly deleted then the addition which was enhanced by him shall satisfy the conditions of issuing show cause under sub-section (2) of section 251 of the Income-tax Act, 1961 . Therefore, the enhancement of assessment had to be considered in the context of each issue raised in the appeal before the Commissioner (Appeals).( AY.2015-16)