https://www.taxtmi.com/caselaws?id=251904 The court upheld the addition of driage by the Assessing Officer for the assessment year 1995-96, rejecting the appellant's challenge regarding the justification of confirming the addition without invoking section 145 of the Income Tax Act, 1961. The comparison of driage with another Sugar Mill and the estimation made by the A.O. were considered valid, leading to the dismissal of the appeal. The court emphasized the independent nature of each assessment year and found no grounds to interfere with the lower authorities' decision, ruling in favor of the department. en-us Tue, 23 Sep 2014 00:00:00 +0530 Sat, 04 Oct 2014 07:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251904 The court upheld the addition of driage by the Assessing Officer for the assessment year 1995-96, rejecting the appellant's challenge regarding the justification of confirming the addition without invoking section 145 of the Income Tax Act, 1961. The comparison of driage with another Sugar Mill and the estimation made by the A.O. were considered valid, leading to the dismissal of the appeal. The court emphasized the independent nature of each assessment year and found no grounds to interfere with the lower authorities' decision, ruling in favor of the department. Case-Laws Income Tax Tue, 23 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251904