TMI Blog2013 (5) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... irming 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. - ITA No. 1559/Mum/2012 - - - Dated:- 5-4-2013 - Shri Sanjay Arora, A. M. And Shri Sanjay Garg, J. M.,JJ. For the Appellant : Shri Manoj Kumar For the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stands decided by the tribunal in favour of the assessees, holding that 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, as made by the Assessing Officer (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. The tribunal has discussed this aspect in the case of Boon Industries vide paras 24 25 (pages 13-15) of its order dated 15.07.2010 (in ITA No.4059 to 4063/Mum/2009 for A.Ys. 2000-01 to 2004-05/PB pgs. 13-28), the latter para, containing its decision, reading as under:- "25. As rightly pointed out, the judicial pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t find any reason to interfere with the findings of the Ld. CIT(A)." 3.3 As afore-stated, for the current year also no distinguishing feature has been brought on record by the Revenue or otherwise brought to our notice by the ld. DR, 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, i.e., the same basis which found favour with the tribunal in the assessee's own case for the earlier years, being A.Ys. 1998-99 and 1999-2000. In fact, the tribunal's decision in the case of Boon Industries (supra) is for the A.Ys. 2000-01 to 2004-05, while that before the tribunal in the assessee's cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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