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TMI Blog1984 (8) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... a common order. 2. In both the years the ITO has observed that the assessee is a manufacturer and dealer in minerals like soap-stones etc. In asst. yr. 1978-79, the ITO on account of shortage of scraps of 1.74 tons made an addition of Rs. 5610 which was reduced to Rs. 4,000 in appeal by the CIT(A). In 1979-80 the ITO found that the shortage in production of soap-stone was 9.43 per cent while the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and this does the shortage. Mr. Singh, the ld. departmental representative relied on the orders of the authorities below. 3. We have heard the parties. We agree with Mr. Chaplot's view that in scrap which mainly comprises of the dust, the shortage of 1.74 tons is very meagre and reasonable. The addition made on this account in 1978-79 is deleted. 4. In respect of asst. yr. 1979-80, for the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e according to the facts of that year. But since he had not given any substantial information to support his view, we have only to follow the earlier year's orders of the Tribunal in the assessee's own case and hold that 5 per cent shortage is only allowable. In 1979-80 an addition made on account of scrap shortage of 1,000 for the same reasons as given above is deleted. 5. The nest common groun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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