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2019 (3) TMI 588 - BOMBAY HIGH COURTSuppressed production - manufacturing processes leads to loss of material which depending upon the product is in the range of 3% to 10% - HELD THAT:- AO had carried out minute examination of the material on record. He had held and established that the sale of finished product was below what the assessee ought to have produced and sold even ignoring the production loss and loss of caustic soda and soda flakes during the chemical process. The entire issue was thus, purely factual in nature based on the evidence on record. CIT(A) and the Tribunal confirmed this view of the AO. When two Revenue Authorities and the Tribunal had concurrently decided the issue based on appreciation of evidence on record, we do not find any question of law arising. The assessee's contention of appropriate opportunity being not given by the AO was also considered and rejected by the CIT(A). Perusal of the order of the AO would demonstrate that sufficient opportunities were granted. The central issue was only one namely of the production loss viz. a viz. stock shown by the assessee in the books. The assessee had itself produced voluminous evidence. This is not a case where the Assessing Officer had caught the assessee by surprise. There may be minor discrepancy or inaccurate recording of non-essential facts by the CIT(A) and the Tribunal. However, the same would not vitiate the very order or shake the foundation of their orders. No question of law arises
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