Y.R. Meena, J.-This appeal is directed against the order dated July 19, 2000. The appeal has been admitted in

terms of the following questions: “1. Whether the Appellate Tribunal can make out a new case under Section 68 of the Act treating credit balance in the account of the appellant and making additions accordingly without there being any ground in the appeal?

2. Whether the Appellate Tribunal was justified in holding purchase as bogus on the basis of incomplete enquiry report in which the addresses of the purchasers were found to be correct and only because they were not available due to their nomadic characteristic no further efforts were made by the enquiry officer to trace the sellers and enquire about the fact of purchase?

3. Whether the order of addition passed by respondent No. 3 is vitiated because the principles of natural justice were not followed ?“

2. Therelevant assessment year is 1982-83. In the return the assessee declared a total income of Rs. 1,35,653. The assessee-firm is a manufacture of woollen carpets and has its own weaving factory at Jaipur maintaining looms outside Jaipur especially in Tonk District. In the earlier years the assessee showed gross