Assessing Officer made an addition in respect of purchases made by assessee being non-genuine. Commissioner (Appeals) directed Assessing Officer to conduct an inquiry to ascertain whether return of income was filed for relevant year by those parties and if so, they had disclosed turnover of business in such returns. Tribunal held that the parties had not filed return of income and assessee also grossly failed in proving geniuses of transaction with said two parties. Proprietor of said two parties were never found at given addresses.Addition is affirmed. (AY. 2009-10)