Income Additions for Suppressed Sales Dismissed Due to Lack of Independent Evidence Beyond Unverified Excise Findings.

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....Addition of suppressed sale - additions of income made on the basis of SCN issued under the Central Excise - There is no independent material brought on record by the Assessing Officer other than those which were already collected by the Excise department and which, as noted earlier, are yet to be verified. - No additions.....