In the result, the appeal of the assessee is partly allowed
Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta
Section 801A by Rs. 1,67,11,295/. That the A.O. failed to appreciate that there is a double addition of Rs 1,67,11,295/, as the AD has already made an addition in respect of the difference in sales of power and steam separately, amounting to Rs. 6,66,54,028/-. 8. That the Assessing Officer