Addition made for understatement of Sale on basis of rate of sale to co-operative which was only 5% of total sales

Additions made for under statement of sales, by comparing sale prices of sales made to cooperative
societies, which was merely 5% of total sales, with that of sales to other individuals, on inference that they were at a lower price, without bringing any material on record or examining the individuals was held to be unjustified, and additions made on account of suppressed sales was deleted.
ITO vs. Rabindranath Seal (2009) 180 Taxman 104 (Kolkatta) (A.Y. 2001-02)