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TMI Blog2014 (3) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... bject to the Excise and no discrepancy had been noted in the excise record maintained by the assessee by the concened authorities - assessee maintained the proper books of account and the same method of accounting was followed which the assessee followed consistently in the earlier years – the CIT(A) sustained the addition to the extent of 1/3rd on the basis that similar type of additions were sus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the appellant. This Income Tax Appeal has been filed against the judgement and order of the Tribunal dated 22.9.2009 by which appeal of the assessee was partly allowed and the appeal of the department was dismissed. The Assessing Officer has held that there was surplus wastage and came to the conclusion that the assessee sold outside the books of account. An addition was made in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial statements. The Assessing Officer on the one hand admitted that the purchase from various places were duly incorporated in the books of account maintained at the branch and that the regular stock registers were also kept in the branches werein receipt of Tendu Patta as well as exit of the Tendu Patta was recorded. On the other hand he made the addition by estimating the wastage of Tendu Patta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out any suppressed sales so there was no occasion for making the addition. At the same time the learned CIT(A) sustained the addition to the extent of 1/3rd on the basis that similar type of additions were sustained in the earlier year but he ignored this fact that the addition sustained by him in the earlier years were deleted by the Tribunal. In that view of the matter also the addition sustain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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