Dismissing the appeal the Court held that  there were concurrent findings recorded by both the appellate authorities, that the Assessing Officer had wrongly made addition on account of excess consumption of raw material and there was no justification given by the Assessing Officer for rejecting the books of account of the assessee, the order of the Tribunal upholding the order of the Commissioner (Appeals) deleting the addition, need not be interfered with. No question of law arose. (AY.1999-2000)