https://www.taxtmi.com/caselaws?id=171538 The Tribunal upheld the CIT(A)'s decision to delete the addition made by the Assessing Officer, as the rejection of books of account based on power and fuel consumption expenses was found unjustified. The Tribunal noted the lack of specific reasons for rejection and confirmed that the assessee's expenses were based on actual consumption. With no evidence of sales suppression or inflated expenses, the Tribunal dismissed the revenue's appeal, concluding that no substantial question of law arose for consideration. en-us Fri, 14 Jul 2006 00:00:00 +0530 Thu, 23 Jul 2015 14:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171538 The Tribunal upheld the CIT(A)'s decision to delete the addition made by the Assessing Officer, as the rejection of books of account based on power and fuel consumption expenses was found unjustified. The Tribunal noted the lack of specific reasons for rejection and confirmed that the assessee's expenses were based on actual consumption. With no evidence of sales suppression or inflated expenses, the Tribunal dismissed the revenue's appeal, concluding that no substantial question of law arose for consideration. Case-Laws Income Tax Fri, 14 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171538