https://www.taxtmi.com/caselaws?id=467657 Rejection of books of account and addition based on alleged variation in electricity consumption were held to require fresh examination because the dispute arose from the same estimation method previously sent back for reconsideration. The matter was remanded for adjudication in accordance with law and applicable internal guidelines, with a proper opportunity of hearing to be given. The additions were therefore not finally sustained at this stage. en-us Tue, 24 May 2022 00:00:00 +0530 Sat, 28 Mar 2026 12:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467657 Rejection of books of account and addition based on alleged variation in electricity consumption were held to require fresh examination because the dispute arose from the same estimation method previously sent back for reconsideration. The matter was remanded for adjudication in accordance with law and applicable internal guidelines, with a proper opportunity of hearing to be given. The additions were therefore not finally sustained at this stage. Case-Laws Income Tax Tue, 24 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467657