Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay
364/- from M/s Universal Foods Corporation, Fazilka and Rs 2,43,78,214/- from M/s Evergreen Sales Corporation, Fazilka) 6.10 Accordingly, addition of Rs. 5,86,710/- (i.e. 1.2% of Rs. 4,88,92,578) is upheld out of the total addition of Rs.6,43,54,912/-.” 6. Regarding the issue of reopening of assessment