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2017 (4) TMI 632 - ALLAHABAD HIGH COURTMismatch of turnover with figures recorded - applicant submits that it was only 734 containers, which had not matched with the figures disclosed in exhibit-3, viz-a-viz sales of M/s Golden Agro Products and at best, sales to that extent alone could be added in the turnover of the assessee. Submission is that the entire quantity mentioned in exhibit-3 could not be relied upon to increase turnover - Held that: - it is only to the extent figures had not matched with the figures of sale disclosed by M/s Golder Agro Products, viz-a-viz the details mentioned in exhibit-3 that any addition in turnover of sale could be allowed by the Tribunal. The containers which had already been accounted for in the form of sales figures of M/s Golder Agro Products, could not have been treated to be the sales made by the assessee - such factual issues require consideration by the Tribunal, and it is only to the extent of undisclosed figures shown in exhibit-3 that turnover of sale of assessee could have been enhanced - appeal allowed by way of remand.
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