Assessing Officer Finds No Defects in Assessee's Records; No Additional Tax Assessment Required for Production.

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....Understated/suppressed production - assessee had supplied all the relevant details to the lower authorities such as register which are subject to regular check and subject to audit, Raw material Register, production register and audited books of account with tax audit report - since there was no specific defect was found by the AO, no addition is called for....