9911796707
TMI Blog2012 (11) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... is appeal the assesee has raised the following grounds :- "1. For that on the facts of the case, the entire appellate order is completely arbitrary, unjustified and illegal. 2. For that on the facts of the case, the deposition of partner recorded on survey the enhancement of sale by 10 % as against 5% over the disclosed sale at Rs.213,86,983/- and estimated G.P. @44.82% and added income on estimate Rs.10,61,294/-, on estimated sale of Rs.2,37,63,314/- is completely arbitrary, unjustified, excessively high and illegal. 3. For that on the facts of the case, as per decisions of various Courts the net profit should have been estimated by CIT(A) on enhanced sale as against upholding the G.P. @44.82% which is completely unjustified, mal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of assessee a survey was conducted on 18.08.2004 and during the survey period the total sales as recorded by assessee was Rs.53,597/- excluding sales tax whereas the sale price of food taken out of kitchen comes to Rs.63,112/- and the difference of Rs.9,515/- was not explained by assessee to the satisfaction of AO. It is further observed that the working partner of the firm as admitted in the statement recorded on 31.08.2004 that percentage of sales not recorded in regular books can be estimated 3 to 5% of total sales. Therefore he added an amount of Rs.10,64,294/- by observing as under :- "On the day of survey, the sale price of food taken out of kitchen was of Rs. 63112/-, against which assessee had recorded sale of Rs. 53597/- (exclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel appearing on behalf of assessee has submitted that though there is a minor mistake in regarding the sales the total sales as a whole has been approved by the sales tax authorities and further the accounts are subject to tax audit while doing the scrutiny assessment the AO has not denied the books of account maintained by assessee u/s 145 (3) of the IT Act. Therefore, the estimated addition of the less recorded sales in a particular day is not justifiable on the part of the revenue. Therefore he requested to delete the addition on this issue. 7. On the other hand, the ld. DR appearing on behalf of the revenue relied on the orders of the revenue authorities. 8. After hearing the rival submissions and on careful perusal of materials avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oses, like sending children to school, for the purpose of shopping by the members of the family etc. one of the partners of the firm Md.Tuher, who is my elder brother, suffered from obessity and therefore cannot walk. He also required a vehicle whenever he steps out. Uses of vehicles for the purpose of the business of the firm are not much." Considering the confession of the main/working partner of the firm and nature of business of the firm, the said expenditure of Rs.7085/- is being disallowed and added back to the total income of the assessee treating it as expenditure not incurred wholly and exclusively for the business of the assessee. Accordingly, depreciation claimed on motorcar of Rs.2265/- is also being disallowed and added back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure by producing the evidence either before the AO or before ld.CIT(A) or even before this Tribunal we find no infirmity in the orders of the revenue authorities. Therefore we confirm the same. 15. n the result ground no.6 raised by assessee is dismissed. 16. Ground no.7 raised by assessee is relating to the disallowance made u/s 40A(3) of the IT Act. 17. The brief facts of the above issue are that while doing the scrutiny assessment the AO has disallowed an amount of Rs.96,933/- by observing that while verifying the books of accounts of the assessee an amount of Rs.4,84,663/- was made by assessee in case in excess of Rs.20,000/- on a particular day on account of meat, chicken and egg purchases and rent as mentioned in the assessment ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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