https://www.taxtmi.com/caselaws?id=777885 HC dismissed Revenue's appeal, upholding CIT(A) and ITAT findings that additions for alleged unaccounted production and sales based on an estimated 89% yield were without evidence. The authorities found no adverse material to impeach the assessee's declared yield or books; the AO's rejection of accounts and resultant additions were held to be conjectural. As concurrent findings of fact, the deletions by ITAT and CIT(A) were sustained as neither perverse nor contrary to the record, and the appeal by Revenue was decided against it. en-us Wed, 20 Aug 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777885 HC dismissed Revenue's appeal, upholding CIT(A) and ITAT findings that additions for alleged unaccounted production and sales based on an estimated 89% yield were without evidence. The authorities found no adverse material to impeach the assessee's declared yield or books; the AO's rejection of accounts and resultant additions were held to be conjectural. As concurrent findings of fact, the deletions by ITAT and CIT(A) were sustained as neither perverse nor contrary to the record, and the appeal by Revenue was decided against it. Case-Laws Income Tax Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777885