DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. SAMARTH LIFESTYLE RETAILING PVT. LTD., JAIPUR
ITA 1196/JPR/2025[2018-19]Status: DisposedITAT Jaipur13 Oct 2025AY 2018-19
For Appellant: Shri P. C. Parwal, Learned C.AFor Respondent: Shri Rajesh Ojha, Learned CIT
Section 142(1)Section 143(2)Section 250Section 40(2)(b)
section 145(3) of the Income tax Act and G.P. rate why should not be
taken @37.09% instead of 34.89% shown by you and addition of Rs.45770324/-
(37.09-34.89-2.2%@2080469305/-) made to your total income for low net G.P.
ratio."
11. The Assessing Officer considered the reply furnished by the
assessee to the said show cause notice, and observed
