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    <title>Assessing Officer Fails to Prove Suppressed Sales; No Income Addition for Assessee&#039;s Lower Yield.</title>
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    <description>Lower yield declared by the assessee - excessive consumption of electricity / power / furnace - variation in consumption of electricity, furnace oil vis-à-vis production of finished goods - AO has not brought on record any evidence stating lower or suppression of sales by the assessee - No addition can be made.</description>
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      <description>Lower yield declared by the assessee - excessive consumption of electricity / power / furnace - variation in consumption of electricity, furnace oil vis-à-vis production of finished goods - AO has not brought on record any evidence stating lower or suppression of sales by the assessee - No addition can be made.</description>
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