Held that the assessee had discharged its onus to prove the genuineness of the purchases and merely because notice u/s. 133(6) of the Act, which had been duly served but not responded to, by the supplier/dealer, no adverse inference could be drawn on the assessee. Also, the AO has not brought on record any material evidence to conclusively prove that the said purchases are bogus. Without causing any further enquires in respect of the said purchases, the AO cannot make the addition under section 69C of the Act by merely relying on information obtained from the Sales Tax Department. (AY. 2009-10, 2010-11, 2011-12)