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It is further submitted that the assessee maintains books of accounts in computer. The books are maintained at neemkathana office and stock register, excise record, wages register and other factory records are maintained at factory site. The stock register is also maintained at factory in computer system. As per company procedure, the goods are being received at factory and stock keeper/factory accountant enter the quantity at computer. No financial books are being maintained at factory except which are required. Sometimes, the stock keeper/factory accountant enter the value of the goods also. Since the goods are being received at factory during the day and night. It is the responsibility of factory staff to enter the goods received at factory immediately. Whenever the goods are received at the factory day hours or night, the entries are made by the persons in computer. But due to mistake or due to over sight or lack of account knowledge he also enter the value in the computer. Even at factory, they are suppose to maintain and control quantitative details. Again when bills of the parties are sent to factory for verification whether goods are received or not, then it seems that factory staff are enter the value of goods. Thus the quantitative has been correctly maintained but lack of knowledge of the computer and accounts, the factory persons enter the value wrongly. When your goodself asked for factory record related to quantity. We submitted the computer generated quantitative details which also produced/submitted the wrong value figure. The wrong figure may be due to computer software average system or malfunctioning/virus in computer system.