A survey was conducted in its premises. During such survey, some incriminating materials were recovered and based on the same, it was found that the assessee had sold Indian Made Foreign Liquor (IMFL) in excess of the price shown, in the books of account and the returns. Allowing the appeal of the revenue the Court held that ;an estimate was made by Assessing Officer from the documents recovered and the books of account and turnover suppression was determined on which the tax was directed to be paid.(AY. 2006-07)