https://www.taxtmi.com/caselaws?id=439448 The Tribunal allowed the Assessee's appeal, directing the deletion of additions for unaccounted sales of Gajjak, Makhane, and Namkeen, as well as excess diesel consumption. The Tribunal found the Assessing Officer's determinations lacked corroborative evidence and failed to consider factors affecting sales and diesel consumption. The Tribunal emphasized the lack of justification for individual additions once the books of accounts are rejected. Other contentions regarding the rejection of books of accounts were deemed irrelevant. en-us Fri, 19 May 2023 00:00:00 +0530 Fri, 23 Jun 2023 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439448 The Tribunal allowed the Assessee's appeal, directing the deletion of additions for unaccounted sales of Gajjak, Makhane, and Namkeen, as well as excess diesel consumption. The Tribunal found the Assessing Officer's determinations lacked corroborative evidence and failed to consider factors affecting sales and diesel consumption. The Tribunal emphasized the lack of justification for individual additions once the books of accounts are rejected. Other contentions regarding the rejection of books of accounts were deemed irrelevant. Case-Laws Income Tax Fri, 19 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439448