Tribunal held that the payments had been made through banking channels and the assessee had substantiated the purchases by providing various documents such as purchase invoices, copies of the ledger account, evidence of payment through banking channels, value added tax returns duly reflecting the purchases, etc. Merely because some of the parties did not respond to the notice that could not be held against the assessee to make such a huge addition especially when purchases from those parties were accepted in the preceding year and no reopening of assessment under section 147 or 263 of the Income-tax Act, 1961 had taken place. Adoption of the gross profit rate of 4.5 per cent. on the turnover of Rs. 9,93,23,196 under the facts and circumstances of the case would meet the ends of justice. The Assessing Officer was directed to recompute the addition accordingly.( AY.2013-14)