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2012 (5) TMI 562 - ALLAHABAD HIGH COURTCompounding scheme benefit - enhancement of the addition pertaining to the sale rate of the bricks - Held that:- As after the death of sole proprietor, his son has availed of the benefit of compounding scheme, where he has shown stock of finished bricks at 30,00,000 and 15,000 raw bricks. But the assessing officer in the absence of the books of accounts enhanced the closing stock for finished and raw bricks. The assessing officer has also estimated the consumption of coal, and burning period by rejecting the books of accounts. The assessing officer has made the addition on estimate basis, which was reduced by the first appellate authority on estimate basis by giving the reasoning in his order. But the Tribunal has enhanced the addition to ₹ 39,225 in the departmental appeal again by estimating the sale but without any reason. Needless to mention that both the lower authorities have given the reasoning for making/reducing the addition on estimate basis but the Tribunal has just repeated the order of the assessing officer and enhanced the addition pertaining to the sale rate of the bricks in the absence of any material, which is not sustainable in the eye of law. The Tribunal has not given any independent finding/reasoning for enhancing the addition where the first appellate authority has given reasoning to reduce the addition. Thus order passed by the Tribunal is not sustainable. So, the impugned order passed by the Tribunal is set aside and the order of the first appellate
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