ARAVALI TRADING COMPANY,NAGAUR vs. ITO, WARD-1, NAGAUR
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 122/JODH/2022[2010-11]Status: DisposedITAT Jodhpur21 Mar 2023AY 2010-11
Bench: Shri Kul Bharatshri Manish Boradaravali Trading Company, Vs Ito, 154, Near Bus Stand, Ward-1, Nagour Merta City, Nagaur, (Rajasthan) Rajasthan-341510 (Appellant) (Respondent) Pan No. Aabfa7735M Assessee By Shri Kishan Goyal, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 20/03/2023 Date Of 21/03/2023 Pronouncement
Section 145(3)Section 40
97,250/- as well as on account of shortage of stock found in different packing during the course of same survey proceeding and treated as hypothetically suppressed sale of Rs.
43,95,509/-and made addition of Rs. 43,955/- by applying hypothetical G
P rate @ 1% on hypothetically presumed suppressed sale.
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