https://www.taxtmi.com/caselaws?id=258085 The Tribunal upheld the CIT(A)'s decision to delete additions made by the Assessing Officer on account of concealed sales of scrap, concealed sales, and excise duty on sale of scrap. The Tribunal found no evidence of unaccounted sales or scrap being returned to the assessee, supported by statutory requirements and trade practices. The judgments highlighted the lack of evidence for the AO's claims, resulting in the revenue's appeal being dismissed. en-us Fri, 13 Feb 2015 00:00:00 +0530 Tue, 31 Mar 2015 20:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258085 The Tribunal upheld the CIT(A)'s decision to delete additions made by the Assessing Officer on account of concealed sales of scrap, concealed sales, and excise duty on sale of scrap. The Tribunal found no evidence of unaccounted sales or scrap being returned to the assessee, supported by statutory requirements and trade practices. The judgments highlighted the lack of evidence for the AO's claims, resulting in the revenue's appeal being dismissed. Case-Laws Income Tax Fri, 13 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258085