Dismissing  the appeal of the Revenue the Court held that Assessing Officer made addition on account of alleged under invoicing of sales made to sister concern, however, fact that assessee’s books of account had been duly audited and at no stage, Tax Auditor had questioned its books of account and Assessing Officer having adopted a method which was alien to statute, Appellate authorities had rightly held this to be method and act non-acceptable. (AY. 2010-11)