ITO vs Gold Finger Establishment

Whether addition under section 69C can be made solely because suppliers did not respond to notices under section 133(6) of the Income Tax Act? --- Held: No, mere non-response cannot be the sole basis for addition. Whether violation of Rule 46A occurred when CIT(A) accepted confirmations at appellate stage? --- Held: No, as CIT(A) called for evidence and assessee had also filed it before AO. Whether entire purchase amount should be disallowed as unexplained expenditure? --- Held: No, only a reasonable percentage based on gross profit rate should be added.