Assessing Officer Fails to Prove Suppressed Sales; No Income Addition for Assessee's Lower Yield.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Lower yield declared by the assessee - excessive consumption of electricity / power / furnace - variation in consumption of electricity, furnace oil vis-à-vis production of finished goods - AO has not brought on record any evidence stating lower or suppression of sales by the assessee - No addition can be made.....