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2019 (9) TMI 1511 - AT - Income TaxAddition on account of suppressed production on the basis of electricity consumption - CIT (A)-I directing that no addition can be made merely on basis of electricity consumption formula - HELD THAT:- We find there is no dispute on the fact that the Assessing Officer made addition based on the estimation with reference to the consumption of electricity. This is a case where the DGCEI scrutinized the accounts of the assessee. We further find on similar facts in the case of Bhagyalaxmi Steel Alloys Pvt. .[2015 (7) TMI 1264 - ITAT PUNE]the relief was granted by the Tribunal to the assessee. Aggrieved with the said relief granted by the CIT(A), the Revenue filed the present appeal informing that the Revenue already filed an appeal before the Hon’ble Jurisdictional High Court for the earlier assessment years and, therefore, this is the intention of the Revenue to file the present appeal is to keep the issue alive on this issue . Considering the same, in our view, such reasons for filing the appeal is unsustainable. Considering all, we are of the opinion that the order of the CIT(A) is fair and reasonable on this issue and it does not call for any interference. Thus, the relevant grounds raised by the Revenue are dismissed.
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