RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR
In the result, all the above appeals of the assessee are allowed
ITA 690/JODH/2024[2015-16]Status: DisposedITAT Jodhpur02 Jun 2025AY 2015-16
Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)
For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 133ASection 148Section 271(1)(c)
133A of the Act was conducted on 21.02.2019. During the course of survey, the assessee was required to furnish purchase bills and details of expenses relating to the operation of the restaurant from Financial Year 2011–12 to 2017–18. In compliance, the assessee submitted details on 11.03.2019, wherein it was shown that the ratio of food cost to sales