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2013 (5) TMI 468 - AT - Income TaxAddition in income – As per CIT(A) mere disparity in the consumption of electricity could not be a reason for estimating higher turnover as the production depends upon various factors. The estimation of production, made by the (AO), did not lend itself to be a scientific basis, so that the addition to income worked with reference to such higher turnover, stood deleted. Revenue appeal against CIT(A). Held that:- Issue under reference in the instant appeal stands decided by the Tribunal in the assessee's favour in its own case [2013 (5) TMI 456 - ITAT MUMBAI] for the earlier years, being A.Ys. 1998- 99 and 1999-2000, by confirming the order of the first appellate authority, who had followed the decision by the tribunal in the case of assessee's sister concern, M/s. Boon Industries [2010 (7) TMI 833 - ITAT MUMBAI], referring to the relevant part of the said order. In the current year also no distinguishing feature has been brought on record by the Revenue, so as to impugn the reliance by the ld. CIT (A) on the decision by the tribunal in the case of Boon Industries (supra), or otherwise show us as to how the same is not applicable to the assessee's case as well. Thus, impugned order is upheld.
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