No addition on ground that notices u/s. 133(6) not replied: ITAT Mumbai

ITO Vs Gold Finger Establishment (ITAT Mumbai) ITAT Mumbai held that no addition can be made on the ground that notices issued u/s 133(6) of the Act were not replied. Accordingly, deletion of addition by CIT(A) is justified and appeal of department quashed to that extent. Facts- The only issue challenged by the Revenue in its appeal is against the deletion of addition of Rs.1,14,16,135/- by CIT(A) as made by the AO on account of unexplained expenditure in respect of which the sundry creditors to whom the notices u/s. 133(6) of the Act were not responded. The issue raised in ground No.2 is agai...