Tribunal held that there were regular transactions of supply of goods and payments were received from the parties. There was a debit balance against which the amount received was in excess of the amount due from these customers. The excess amount in the subsequent years was stated to be outstanding. There was no transaction of sales nor were these amounts refunded to the parties. The sum of Rs. 4,31,376 had already been offered by the assessee in the assessment year 2011-12 and the amount had already been assessed to tax. Since the assessee had already suffered tax in the subsequent year, the addition did not survive. ( AY.2007-08 to 2011-12)