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    <description>The court upheld the re-assessment by the CTO, adding additional turnover based on electricity consumption, finding it valid and not arbitrary due to the appellants&#039; lack of cooperation in providing necessary records. The court dismissed the appeal, stating that the estimation was justified, and the impugned orders were in accordance with the law and facts of the case.</description>
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      <description>The court upheld the re-assessment by the CTO, adding additional turnover based on electricity consumption, finding it valid and not arbitrary due to the appellants&#039; lack of cooperation in providing necessary records. The court dismissed the appeal, stating that the estimation was justified, and the impugned orders were in accordance with the law and facts of the case.</description>
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